Laws, regulations and other texts

Grand-ducal regulation of 14 July 2010

determining the conditions and criteria for the exemption from the subscription tax of undertakings for collective investment and specialised investment funds investing in microfinance in accordance with Articles 20 and 21 of the Law of 18 December 2009 on the State revenue and expenditure budget for the financial year 2010

This regulation clarifies the conditions to be fulfilled by UCIs/SIFs investing in microfinance to benefit from exemption from the subscription tax.

 

 

(download file)