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29 May 2015

The Luxembourg Step Up Principle, an opportunity for capital gain exemption for HNWIs

Upon becoming a Luxembourg resident taxpayer, any individual can avoid a (double) taxation on latent capital gains on shares generated before moving his residence to Luxembourg.

If the individual is holding a participation in a company or some convertible debts issued by such a company, the appreciation in value from its acquisition to the day he transfers his domicile to Luxembourg is subject to a step up. This means that the capital gain subject to tax will be limited to the part of the capital gain between the day of the transfer of domicile and the final sale price. This is an attractive feature of the Luxembourg law allowing individual to mitigate the taxation on any capital gains to be realised on a participation they hold in any companies.

More information – please contact us

 

Links:

>>  Becoming resident in Luxembourg

>>  Private Wealth management Company

>>  Double Tax treaties

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