Hidden dividend distribution & hidden capital contributions - 2nd edition

I. Introduction

1. Overview

2. The concept of hidden dividend distribution

3. The concept of hidden Capital contribution

4. Article 56 of the LITL (Associated enterprises)

5. Hierarchy of norms


II. Hidden dividend distributions

1. Overview

2. Characteristics of hidden dividend distributions

3. Tax treatment of hidden dividend distributions

4. Cross-border situations

5. Case studies


III. Hidden capital contributions

1. Overview

2. Characteristics of hidden capital contributions

3. Luxembourg tax treatment of hidden capital contributions

4. Cross-border situations

5. Case studies


IV. Triangular Cases

1. Overview

2. Chain transactions

3. Transactions involving sister companies

4. Transactions involving related parties of individual shareholders


V. Practical case studies

1. Overview

2. The multinational group

3. The real estate fund

4. The finance company

5. A wealthy family