Dentons - Global tax guide to doing business in Luxembourg
https://www.dentons.com/en/services-and-solutions/global-tax-guide-to-doing-business-in/luxembourg
In This ChapterLegal SystemTaxation AuthoritiesBusiness VehiclesFinancing A Corporate SubsidiaryCorporate Income TaxCross-Border PaymentsPayroll TaxesIndirect Taxes Corporate income tax and municipal business taxLuxembourg companies are subject to Corporate Income Tax (CIT) on their worldwide profits. The CIT is governed by the LIR dated December 4, 1967, as amended. For 2023, Luxembourg companies are subject to CIT on their worldwide profits. For taxable incomes totaling more than €… Net wealth taxLuxembourg levies an annual NWT based on the unitary value determined in accordance with the net wealth tax law and valuation law dated October 16, 1934. The unitary value corresponds to the difference between the assets generally estimated at their fair market value and the liabilities with …
Corporate income tax and municipal business taxLuxembourg companies are subject to Corporate Income Tax (CIT) on their worldwide profits. The CIT is governed by the LIR dated December 4, 1967, as amended. For 2023, Luxembourg companies are subject to CIT on their worldwide profits. For taxable incomes totaling more than €…
Net wealth taxLuxembourg levies an annual NWT based on the unitary value determined in accordance with the net wealth tax law and valuation law dated October 16, 1934. The unitary value corresponds to the difference between the assets generally estimated at their fair market value and the liabilities with …
DA: 50 PA: 1 MOZ Rank: 49
