Substance and Covid-19

Covid-19 restricts the ability of a corporate taxpayer to meet substance requirements that are necessary to secure its tax residency position, for example the organizing and attending of physical board meetings in the Netherlands, Luxembourg or elsewhere has become challenging in these times.

Substance and Covid-19


Key contacts

Cees-Frans Greeven

Managing Partner | Lawyer
Send me an e-mail
+352 2644 0919 21

David Córdova

Partner | Tax lawyer
Send me an e-mail
+352 2644 0919 22

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