Guide To The Luxembourg Corporate Tax Return

Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap. This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration. This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.

2011 Updated Reprint. Updated Annually. Luxembourg Tax Guide

Basic practical information on business and personal taxation

Concise guide to the rules governing the taxation of companies and individuals in each of the world's major trading nations. Each chapter covers a single country and includes information on: company tax, personal tax, other taxes and income subject to tax, withholding tax rates, dividends, interest and royalties.

Concise guide to the rules governing the taxation of companies and individuals in 65 countries. Country chapters include information on: corporate tax; personal tax; other taxes; withholding tax rates; dividends, interest and royalties.

Promoculture, publisher of legal books and journals, has just released an update guide dedicated to taxation of non-residents in Luxembourg. Published in English in order to reach out the international community working in Luxembourg and investors having chosen Luxembourg as custody for their financial assets. The publication is designed as a comprehensive guide for individual non-resident taxpayers presenting the Luxembourg tax system and serving as useful source to comply with Luxembourg tax filing requirements. The guide underlines the taxation principles by practical examples, with a particular focus on cross-border workers resident in Belgium, France Germany and a case study. The taxation of non-residents remains under constant evolution, largely driven by EU Directives and case law impacting Luxembourg tax legislation. For example, sections are dedicated to: - The Luxembourg law implementing the EU Directive on the taxation of savings income; - The abolition of the Luxembourg 1929 Holding companies regime and the introduction of an alternative vehicle, "SPF"; - The decision of the European Court of Justice in the “Lakebrink vs. Grand Duchy of Luxembourg” case, further to which mortgage interest may be tax deductible in Luxembourg for non-residents. The guide includes an overview of the Luxembourg social security system and work permit requirements. Furthermore, the guide includes a chapter dedicated to Luxembourg investment vehicles, commonly used by investors choosing Luxembourg as their investment platform.