Update:
Luxembourg: Clarifications on reverse hybrid entities – Baker McKenzie InsightPlus
New circular and FAQ published by the Luxembourg tax authorities on reverse hybrid rules and reporting (cms-lawnow.com)
Luxembourg clarifies exclusion for collective investment vehicles
lir-168-quater-2-du-1282025.pdf
Luxembourg: Tax circular sheds light on CIV exemption under the reverse hybrid rule – Baker McKenzie InsightPlus
Luxembourg reverse hybrid entity rules: clarifications regarding the CIV Exemption | Herbert Smith Freehills Kramer | Global law firm