The Anti-Tax Avoidance Directive and the interest deduction limitation rule – key features and uncertainties


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The Anti-Tax Avoidance Directive (or more commonly referred to as ATAD) has brought significant changes to the Luxembourg tax legislation. Amongst others, a new interest deduction limitation rule applies to all Luxembourg corporate taxpayers (except in some well-defined cases) since 1 January 2019.

The purpose of this workshop is to introduce the interest deduction limitation rule and to present its key features to the audience. It also aims at illustrating the rule and the uncertainities it entails by way of practical examples.

The workshop will be held in English.


In the framework of this workshop, we suggest to explore the following topics together:

  • Introduction

  • Basic principles of the interest deduction limitation rule

  • Personal and temporal scope

  • Exceptions to the rule

  • Specificities related to the fiscal unity regime

  • Practical application of the rule and uncertainties

  • Practical examples



Tax professionals, students


Tom Hamen, associate  Loyens & Loeff Luxembourg S.à r.l., is a member of the Tax Practice Group in our Luxembourg office. He focuses on international and real estate tax matters.

Pierre-Antoine Klethi, senior associate, is a member of the Tax and Investment Management Practice Groups in our Luxembourg office. He focuses on corporate taxation (including relevant international developments), fund structuring and EU State Aid investigations.

La société Legitech a obtenu l’agrément du Barreau de Luxembourg.

Tarif étudiant : 48,55€ HTVA, soit 50€ TTC 
À condition d’envoyer une copie de sa carte étudiant et une attestation d’inscription

LE Livre des impôts luxembourgeois 2020 offert
(sauf pour les étudiants)

Date et heure

16 septembre 2020

08:00 11:30 Europe/Brussels

Forum Da Vinci

6 boulevard Grande-Duchesse
Luxembourg 1330
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