05/01/2017

New Circular N°56/1 – 56BIS/1 on the tax treatment of companies engaged in intra-group financing transactions

Following the introduction of the new article 56bis LIR which lays down the basic principles that a transfer pricing analysis must comply with OECD Transfer Pricing Guidelines and actions 8-10 of the BEPS Action Plan, the Luxembourg Tax Authorities have published on 27 December 2016 the new Transfer Pricing Circular (the Circular) clarifying the Transfer Pricing rules for companies engaged in intra-group financing transactions (“Circulaire du directeur des contributions L.I.R. n° 56/1 – 56bis/1 du 27 décembre 2016”) and replacing the 2011 Transfer Pricing Circulars.

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