Transcription of 2017 Tax alert RELIBI v1 - Bonn & Schmitt
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2017 Tax alert RELIBI v1 - Bonn & Schmitt
TAX alert RESTRICTION OF THE TERRITORIAL SCOPE OF THE RELIBI regime MARCH - 2017 2017 2 I. INTRODUCTION : THE RELIBI regime The RELIBI ( Retenue la source lib ratoire ) law of 23 December 2005 introduced a withholding tax (of 20% as from 1 January 2017) in full discharge of personal income tax on certain interest paid by paying agents established in Luxembourg to Luxembourg resident individuals (the RELIBI regime ), similar to the whithholding tax operated under the EU Savings Directive 2003/48/EC (the EUSD ). With the aim of increasing attractiveness of Luxembourg for high net worth individuals the RELIBI regime was extended by the law of 17 July 2008 to interest paid by non- Luxembourg resident paying agents established in either (i) an EU Member State1, (ii) an EEA Member State2 or (iii) a State or territory having entered into an international agreement relating directly to the EUSD.
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