The Fiscal Affairs Committee deals with tax matters that are relevant to the Luxembourg financial community. Banks in Luxembourg, as businesses and employers, generate a substantial portion of public revenue. Several ABBL members are amongst the nations top taxpayers. In the context of increasing regulatory and operational costs, the effective level of taxation for financial institutions needs to remain stable and predictable.


The involvement of banks in tax processes has increased significantly over the last decade. Tax authorities rely extensively on financial institutions for the purpose of tax collection and the reporting of tax-related information. The Committee’s priority is to ensure that relevant standards and regulations remain proportionate and can be implemented in a costeffective manner. The ABBL consistently advocates for a genuine level-playing field in the area of tax transparency so as to ensure that the underlying regulations do not constitute a source of competitive distortion.




Fiscal Affairs Adviser

Laétitia Carroz joined the ABBL in 2018 as a tax advisor, where she supports members by contributing to the technical work on tax matters in Luxembourg. Laétitia previously worked as a tax advisor in a major bank in Luxembourg. She grew in her role, eventually becoming a senior internal auditor.

Laétitia holds a Master's degree in Business Law and Taxation from Jean Moulin University (France).