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Cette formation est proposée sous forme de formation présentielle.
Catalogue

Luxembourg Tax - Crash Course

Fiscalité

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
Chambre de Commerce Luxembourg
7, rue Alcide de Gasperi
L-1615 Luxembourg
Luxembourg
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