Description
Description
This course will enable you to study the tax environment applicable to different types of companies in Luxembourg. Understand the origins of tax liability, the different stages and tax documents throughout the tax year. Analyse the different taxes, how they are determined and the advantages available to companies.
Objectives
At the end of this training, based on practical case studies, you will have analysed the following aspects:
The different steps involved in taxing a commercial enterprise
The difference between opaque and transparent entity
Understanding the CIT / MBT/ WHT / NWT
Tax returns and related tax computation
Tax credits available in Luxembourg
Tax consolidation
Recent international developments
Programme
Basic concepts
Definition of tax
Sources of tax law
Tax residency
The different companies
The tax year/operating year
The different steps of taxation
Taxation of commercial companies
Overview of direct taxes applicable to companies
Forms of income taxation Determining taxable income
Accounting and tax valuation rules
Non-taxable income, non-deductible expenses and other adjustments
Tax credits
Hidden contributions and hidden dividend distributions
The definition
Tax treatment
Tax consolidation
Description of the regime
Eligibility for the scheme
Tax consequences
Net Wealth tax
Characteristics of netwealth tax
Determination and basis of assessment
Minimum Wealth Tax
Reduction of wealth tax
Withholding tax
Recent developments
Target audience
Accountants
chartered accountants
trustees
bankers
entrepreneurs
Conditions
Course Material
The training material will be handed out at the beginning of the course.
Certificate
At the end of the course, participants will receive a certificate of attendance delivered by the House of Training.
Location
L-1615 Luxembourg
Luxembourg
Sessions and schedules
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