Regulatory Alerts2010-07-14
Grand-ducal Regulation of 14 July 2010 Exempting Microfinance Investment Funds from Subscription Tax
The Grand Duchy issued this regulation to establish the specific conditions and criteria for exempting undertakings for collective investment and specialized investment funds from subscription tax. This exemption applies specifically to funds investing in microfinance, as authorized by Articles 20 and 21 of the Law of 18 December 2009 regarding the 2010 State budget. The document serves as the legal framework defining eligibility requirements for these financial entities to benefit from the tax relief.
Published on 14 July 2010
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Grand-ducal regulation
determining the conditions and criteria for the exemption from the subscription tax of undertakings for collective investment and specialised investment funds investing in microfinance in accordance with Articles 20 and 21 of the Law of 18 December 2009 on the State revenue and expenditure budget for the financial year 2010
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