On 13 May 2014, the Luxembourg Parliament approved the law (bill n. 6556) amending some of Luxembourg tax provisions that were considered not to be compliant with EU law. The changes are most notably in the area of exit taxation for corporate entities.
- Deferral of the tax liabilities arising upon migration; and
- “Roll-over” relief on capital gains upon reinvestment of the sale proceeds in an EEA Member State
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