Corporate income tax (C3049)

How long does the training course last?

30,00 hours(s)

13 weeks, 1 x 2 ¼ hours/week

In which language(s) is the training course taught?

When will the next session take place?

Who is organising this training course?

Le Luxembourg Lifelong Learning Centre (LLLC), le centre de formation continue de la Chambre des salariés, dispose d'une large gamme de formations continues qui s’adressent à tout un chacun. Son offre de formation a pour objet de doter les apprenants pour autant que possible du savoir-faire approprié pour maîtriser un environnement de travail, des processus et des technologies, voire des aptitudes sociales, en constante évolution, et ce pour sécuriser au maximum leurs parcours professionnels. Le LLLC propose une panoplie importante de formations: des cours du soir; des séminaires, qui peuvent être adaptés sur mesure selon les besoins des entreprises; des formations universitaires; des formations spécialisées; des formations pour seniors; des certifications professionnelles.

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Who is the training course aimed at?

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

What are the prerequisites?

Previous knowledge of accounting and tax law is recommended.

What are the aims or the skills being targeted?

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.