Luxembourg Tax - Crash Course

Upon successful completion of this course, the participant should be able to understand:

• the basis of Luxembourg taxation for individuals and companies
• the distinction between the different types of Luxembourg taxes and understand their practical application
• specific Luxembourg tax regimes
• the basics of international taxation
• the concepts of tax fraud and tax evasion

• Introduction
  • Main sources of Luxembourg tax law
  • Organization of the tax administration
• Personal income tax
  • Notion of tax residence
  • Tax classes
  • Collective taxation / Individual taxation
  • Taxable income categories
  • Special expenses
• Corporate income tax (CIT)
  • Companies subject to CIT
  • Tax rates
  • Computation of taxable income
  • Deductible and non-deductible expenses
  • Parent-subsidiary exemption
  • Dividends and liquidation
  • Minimum lump-sum taxation
  • Summary of ATAD 1 and ATAD 2 rules
  • Transfer pricing principles
• Municipal business tax (MBT)
  • Entities subject to MBT
  • Tax base and rates
  • Determining operating income
• Special tax regimes applicable in Luxembourg
• Tax fraud cases
• Tax reporting obligations and deadlines
• Exchange of information in the domain of taxation applicable in Luxembourg
• General principles of international taxation

At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.