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Luxembourg , Thursday 16 April 2026

Important Tax Update: Luxembourg Court Decision on Interest Free Loans and Debt to Equity Ratio – A Global Impact

Published on: Thursday 05 June 2025

Important Tax Update: Luxembourg Court Decision on Interest Free Loans and Debt to Equity Ratio – A Global Impact IFLs: IFLs granted by (indirect) shareholders to a Luxembourg company may be reclassified as hidden equity contributions for tax purposes depending on their terms and conditions and the economic ...



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