The Court of Appeals of Luxembourg confirmed on 10 January 2006 (Case No 20307/C) an earlier decision of the Administrative Court of 20 July 2005 (Case No 19280). The Court held that capital gains derived by a Luxembourg company from the merger of a wholly-owned French SCI with another French company, in exchange for shares, are taxable in Luxembourg under Luxembourg domestic la…
OrbitaxLuxembourg Court
decision on taxation of capital gains derived from merger of French SCI with Luxembourg company