Description
Objectives
Upon successful completion of this course, the participant should be able to understand:
the basis of Luxembourg taxation for individuals and companies
the distinction between the different types of Luxembourg taxes and understand their practical application
specific Luxembourg tax regimes
the basics of international taxation
the concepts of tax fraud and tax evasion
Programme
Introduction
Main sources of Luxembourg tax law
Organization of the tax administration
Personal income tax
Notion of tax residence
Tax classes
Collective taxation / Individual taxation
Taxable income categories
Special expenses
Corporate income tax (CIT)
Companies subject to CIT
Tax rates
Computation of taxable income
Deductible and non-deductible expenses
Parent-subsidiary exemption
Dividends and liquidation
Minimum lump-sum taxation
Summary of ATAD 1 and ATAD 2 rules
Transfer pricing principles
Municipal business tax (MBT)
Entities subject to MBT
Tax base and rates
Determining operating income
Special tax regimes applicable in Luxembourg
Tax fraud cases
Tax reporting obligations and deadlines
Exchange of information in the domain of taxation applicable in Luxembourg
General principles of international taxation
Target audience
Anyone wishing to learn more about Luxembourg taxation.
Conditions
Course Material
Please note that for environmental reasons no paper version of the training material will be provided for your training. The course material can be downloaded free of charge via your portal before the start of the course (download the Client Portal User’s Guide here). You will be able to view it on the screen of your mobile device or print it if necessary. If your registration has been made by a training manager of your company please contact him/her so that he/she can give you access to it or send it to you.
Certificat
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
Location
L-1615 Luxembourg
Luxembourg