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Accounting

Preparation of financial statements (IFRS or Luxembourg GAAP)
Bookkeeping
Consolidation of group accounts

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Phillip van der Westhuizen

Chartered Accountant Luxembourg

Tel.: +352 26 47 601

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News

Carried interest Luxembourg: Modernising the regime to boost financial competitiveness

On 24 July 2025, the Luxembourg government submitted draft bill no. 8590, proposing significant improvements to the tax regime for profit sharing for the managers of a capital investment at the expense of the investors, or carried interest. The new regulation is scheduled to take effect in 2026. The Ecovis experts explain how companies can benefit from the new rules.

Withholding tax refunds: New ruling aims to accelerate procedures for foreign companies in Germany

The Federal Fiscal Court (BFH) has ruled that foreign shareholders who are entitled to a refund of withheld capital gains tax on profit distributions are entitled to interest under EU law. This generally applies three months after the application for a refund of the excess capital gains tax is submitted. The Ecovis experts explain more.

Commercial Court NRW: New standards in international business law

On 3 April 2025, the German state of North Rhine-Westphalia launched its new Commercial Court at the Higher Regional Court in Düsseldorf, focusing on business law disputes, such as company mergers, corporate law, construction contracts and insurance claims. The reform offers strategic advantages for companies and legal advisors engaged in cross-border business with the ability to conduct proceedings entirely in English, which is a first for ordinary civil courts in Germany.

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