Duration

30,00 hours(s)

13 weeks, 1 x 2 ¼ hours/week

Language(s) of service

Next session

15.09.2026

See details

Location

Virtual classroom

Price

220,00€

Who is organizing this training?

Le Luxembourg Lifelong Learning Centre (LLLC) est le centre de formation continue de la Chambre des salariés. Il dispose aujourd’hui d'une large gamme de formations continues qui s’adresse à un large public. Son offre de formation continue a pour but de: permettre aux professionnels d’optimiser leurs chances de promotion et d’évolution en entreprise, etc.

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Who is the training for?

Anyone wishing to learn the basic principles of direct taxes for corporations and partnerships in Luxembourg.

Prerequisites

Previous knowledge of accounting and tax law is recommended.

Goals

Get to know the basic rules of the corporate income tax and the taxpayers subject to this tax.
Get to know the basic rules of the municipal business tax and the taxpayers subject to this tax.
Get to know the basic rules of the net wealth tax and the taxpayers subject to this tax.
Understand the differences between accounting results and the tax result, and more specifically the application of the participation exemption regime.
Be aware of tax neutrality mechanisms in case of the restructuring of companies.
Learn about the tax unity regime.
Understand the concept of dividend distributions, hidden capital contributions and the consequences of withholding tax.
Get an overview of the administrative procedure and compliance matters.

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