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Individual income tax (C3047) - Blended learning

30 hour(s)

Objectives

  • Get an overview of general basic principles governing individual taxation.
  • Learn the computation mechanism of taxable income.
  • Define the different categories of income and explain the computation of the net income in each category (commercial profit, profit from agriculture and forestry, are not covered by this course).
  • Be familiar with provisions reducing the taxable basis: special expenses, extraordinary charges and allowances.
  • Know how to compute personal income tax.
  • Understand the concept of tax residency from a national and international point of view as well as the related consequences.
  • Be aware of administrative procedures and tax claims.
  • Analyse taxpayers' situations in order to determine a potential tax compliance obligation and/or option.

Content

Le contenu est identique aux objectifs d'apprentissage pour cette formation.

Target group

Who is the course aimed at?

Anyone wishing to understand the basic mechanisms of individual taxation for professional or personal reasons.

 
Prerequisites

None.

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Responsibility for the content of this training description lies solely with its author, the training provider Luxembourg Lifelong Learning Centre de la Chambre des salariés.

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