11 Nov

LuxCMA Webinar – ATAD: Interest limitation rules – clearing the mist?


Webinar dedicated to the Anti Tax Avoidance Directive (ATAD).

In 2019, Luxembourg introduced limitations to the deductibility of interest expenses that also apply to securitisation companies. The rules are complex and raise many questions.

LuxCMA has recently published a technical paper on how to apply these rules in a securitisation context. During our webcast, members of the LuxCMA – Securitisation & ATAD task force will go through a number of issues and positions discussed in the paper.

The webinar will focus on the treatment of the deductibility of payments that are typically due by debt-financed securitisation companies under article 168bis LIR (the interest limitation rule) and article 168ter LIR (the anti-hybrid mismatch rules). Mathilde Ostertag, Local Partner at GSK Stockmann in Luxembourg, will be part of the speakers’ team at the webinar.

The webinar is organized by the Luxembourg Capital Markets Association (LuxCMA) which represents the common interests of all stakeholders of the primary capital markets industry of Luxembourg.

For more information, please visit www.luxcma.com; to register, please use the registration link.

Contact person

Mathilde Ostertag


+352 271802-60


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