Guide to the Luxembourg Corporate Tax Return

2ème édition 2022

Maude Bologne, Olivier Buscheman, Grégory Marchal

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Description

Over the last 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. In parallel, the tax legislation has been made even more complex, and there has been an important increase of tax audits initiated by the Luxembourg Tax Authorities. It is therefore of the utmost importance that Luxembourg corporate tax returns are prepared as accurately as possible in order to manage tax risk factors.

This book, which is at the same time detailed and highly readable, is a practical response to the current tax environment. This second English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2021 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
LIST OF ABBREVIATIONS
INTRODUCTION
PART I – GENERAL
Chapter 1 – Defining the reporting obligation 
Choice of applicable form
Chapter 2 – Liability for CIT and net worth tax
Chapter 3 – Liability for municipal business tax
Chapter 4 – Start and end of liability, taxable periods
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 – Supplements
Chapter 3 – Corporate income tax
Chapter 4 – Municipal business tax
Chapter 5 – 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 2021 (CIT plus MBT)
Chapter 4 – Net worth tax
PART V – DEADLINE AND ASSESSMENT PROCESS
FORMS
ANNEX – Table of MBT rates for 2021 (not available in English)

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

Mnemo

GULUCOTA

Langue

EN

ISBN

9782879987507

Nombre de pages

672

Date de parution

Octobre 2022

Nom de la collection

Vademecum

Support

Papier

Poids

1054 gr.
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