Luxembourg Tax - Crash Course

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

• 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

Anyone wishing to learn more about Luxembourg taxation.

At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.