Corporate income tax (C3049)

Betribsiwwergräifend Formatioun

U wie riicht sech d'Formatioun?

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

Dauer

30,00 Stonn(en)

13 weeks, 1 x 2 ¼ hours/week

Sprooch(e) vun der Déngschtleeschtung

EN

Nächst Sessioun

Virkenntnisser

Previous knowledge of accounting and tax law is recommended.

Ziler

  • 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.

Inhalt

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

Zousätzlech Informatiounen

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.

Kontakt fir dës Formatioun

LLLC

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