Guide to the Luxembourg Corporate Tax Return

1re édition 2019

Maude Bologne, Olivier Buscheman, Grégory Marchal

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Description

Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap.

This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration.

This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.

Version numérique disponible sur :

  • Strada lex Luxembourg

Vous êtes abonné ? Activez gratuitement la version numérique grâce au code présent dans l’ouvrage.

Sommaire

ACKNOWLEDGEMENTS
INTRODUCTION
LIST OF ABBREVIATIONS

PART I: GENERAL
Chapter 1: Defining the reporting obligation – Choice of applicable form
Chapter 2: Liability for corporate income tax and net worth tax
Chapter 3: Liability for municipal business tax
Chapter 4: Start and end of liability, taxable periods and balance sheets

PART II: ONLINE TAX RETURN FOR RESIDENT CORPORATIONS

Chapter 1: Website for online administrative procedures: Guichet.lu
Chapter 2: Log-in procedure
Chapter 3: Selection of the procedure

PART III: FORM 500 AND ITS ANNEXES
Chapter 1: General indications
Chapter 2: Corporate income tax
Chapter 3: Municipal business tax
Chapter 4: Net worth tax

PART IV: Tax calculation
Chapter 1: Corporate income tax
Chapter 2: Municipal business tax
Chapter 3: Aggregate income tax rate for the year 2018 (CIT plus MBT)
Chapter 4: Net worth tax

PART V: DEADLINE AND PROCEDURE FOR FILING THE TAX RETURN

PART VI: SPECIAL TOPICS AND ANNEXED FORMS

Téléchargements

Mnemo

GULUCOTA

Langue

EN

ISBN

9782879984339

Nombre de pages

496

Date de parution

Octobre 2019

Liste des contributeurs

Auteurs

  • Maude Bologne : Directrice au sein du département fiscal Deloitte Tax & Consulting
  • Olivier Buscheman : Associé au sein du département fiscal Deloitte Tax & Consulting
  • Grégory Marchal : Directeur au sein du département fiscal Deloitte Tax & Consulting