Luxembourg - Hidden Dividend Distributions in Luxembourg: A Technical Guide
- O. Hoor
- European Taxation, 2011 (Volume 51), No 9/10
- 2 August 2011
Hidden dividend distributions are essentially advantages shifted by a company to its shareholder(s) that a third party would not have received. As the concept of hidden dividend distributions is rarely covered in the literature, this article aims to define the main traits of the concept and clarify its tax implications in Luxembourg.