Update for Luxembourg circular on tax residency for Undertakings for Collective Investments

On 8 December 2017, the Luxembourg tax authorities published an updated version of Circular L.G.-A. n°61, which replaces the previous version dated 12 February 2015 and provides details on the issuance of certificates of tax residence for Undertakings for Collective Investments (UCIs).

The updated version of the circular now covers Reserved Alternative Investment Funds (RAIFs). It also updates the list of double taxation treaties that apply or not to UCIs.