EU ATAD 2 – another wave of anti-hybrid rules and what this means for Luxembourg GPs. The European Union’s second directive against tax avoidance (EU ATAD 2) is being transposed into Luxembourg law. In ATAD 2, the changes that were brought about by the EU ATAD 1 on hybrid structures are now extended to third country / non-EU structures. What does this mean in practice for typical Private Equity structures in Luxembourg? Our team of experienced tax advisers Chiara Bardini (Ashurst), Elisabeth Adam (EHP), Oliver R. Hoor (ATOZ) and Julien Bieber (KPMG) will let you know how to adapt to this new environment.
Luxembourg Private Equity
and Venture Capital Association