Individual income tax (C3047)

How long does the training course last?

30,00 hours(s)

10 hours face-to-face ( 4 x 2 ¼ hours/session) and 20 hours asynchronously

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

What are the prerequisites?

None.

What are the aims or the skills being targeted?

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.