Luxembourg Tax - Crash Course

Inter-company training

Who is the training for?

Anyone wishing to learn more about Luxembourg taxation.

Duration

8,00 hours(s)

Language(s) of service

EN

Next session

12.12.2024
Location
Luxembourg

Price

260,00€

Goals

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

Contents

  • 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

Certificate, diploma

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

Next session

Datum
City
Language and price
12.12.2024
Luxembourg
EN 260,00€

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