On 29 December 2014, Luxembourg published the decree on advance tax ruling procedures in the Official Gazette. Key aspects of the decree include:
- Advance tax ruling requests by both individuals and companies must be submitted in writing to the competent tax office or the Director of Contributions if the competent tax office cannot be determined
- A request must contain the following information at a minimum:
- Full details of the applicant including name, domiciles and file number,
- Details of t…