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Thin capitalisation Q&A: Luxembourg

This Q&A provides jurisdiction-specific commentary on Practice note, Thin capitalisation: Cross-border, and forms part of Cross-border loan financing and Cross-border joint ventures.


Luxembourg tax law does not contain any thin capitalisation rules. A company's debt financing does not need to be limited to a certain percentage of its equity, as long as it does not run afoul of the general anti-abuse or antisimulation provisions of Luxembourg tax law. [...]


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