{"id":13267,"date":"2025-10-09T17:42:31","date_gmt":"2025-10-09T15:42:31","guid":{"rendered":"https:\/\/auren.com\/cl\/global-blog\/2025-luxembourgs-new-tax-bill\/"},"modified":"2025-10-09T17:42:31","modified_gmt":"2025-10-09T15:42:31","slug":"2025-luxembourgs-new-tax-bill","status":"publish","type":"global-blog","link":"https:\/\/auren.com\/cl\/en\/global-blog\/2025-luxembourgs-new-tax-bill\/","title":{"rendered":"2025 Luxembourg\u2019s new tax bill"},"content":{"rendered":"\n<p>In July 2025, Luxembourg introduced draft Bill No. 8590 to the Parliament, to modernize the country\u2019s tax treatment for carried interest. The reform replaces temporary measures with a permanent and transparent framework, aiming to align Luxembourg\u2019s system with international standards and strengthen its position as a leading fund hub. This new regime is intended to take effect for the 2026 tax year if approved.<\/p>\n\n\n\n<p>The reform differentiates between two types of carried interest. Contractual carried interest, granted as performance-based remuneration without an investment stake, would be taxed at a reduced rate roughly one quarter of the standard income tax, resulting in an effective rate near 11\u201313%. Participation-linked carried interest, tied to an actual investment in the fund, may benefit from full or partial exemption if the holding meets certain size and duration criteria.<\/p>\n\n\n\n<p>Eligibility under the new regime would expand beyond fund managers to include professionals involved in fund management and advisory roles. The draft law also recognises deal-by-deal carry structures and introduces safeguards to prevent misuse, ensuring carried interest remains linked to genuine investment performance.<\/p>\n\n\n\n<p>If adopted, the reform would offer greater legal certainty, eliminate outdated transitional rules, and make Luxembourg even more attractive for global asset managers seeking stability, transparency, and competitive tax treatment.<\/p>\n\n\n\n<p><em>Author: Dany Tong Sam, Partner and Head of Accounting<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In July 2025, Luxembourg introduced draft Bill No. 8590 to the Parliament, to modernize the country\u2019s tax treatment for carried interest. The reform replaces temporary measures with a permanent and transparent framework, aiming to align Luxembourg\u2019s system with international standards and strengthen its position as a leading fund hub. This new regime is intended to [&hellip;]<\/p>\n","protected":false},"featured_media":13268,"template":"","meta":{"_acf_changed":false},"global-blog-category":[],"class_list":["post-13267","global-blog","type-global-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2025 Luxembourg\u2019s new tax bill - Auren Germany<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/cl\/en\/global-blog\/2025-luxembourgs-new-tax-bill\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2025 Luxembourg\u2019s new tax bill - Auren Germany\" \/>\n<meta property=\"og:description\" content=\"In July 2025, Luxembourg introduced draft Bill No. 8590 to the Parliament, to modernize the country\u2019s tax treatment for carried interest. 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