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Taxation of non-residents in Luxembourg

Librairie Eyrolles - Paris 5e
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Taxation of non-residents in Luxembourg

Taxation of non-residents in Luxembourg

- Collection Le droit facile

220 pages, parution le 04/07/2008

Résumé

This publication is designed as a comprehensive guide for individual non-resident taxpayers presenting the Luxembourg tax system and serving as useful source to comply with Luxembourg tax filing requirements. The guide underlines the taxation principles by practical examples, with a particular focus on cross-border workers resident in Belgium, France, Germany and a case study.

The taxation of non-residents remains under constant evolution, largely driven by EU Directives and case law impacting Luxembourg tax legislation. For example, sections are dedicated to :

The Luxembourg law implementing the EU Directive on the taxation of savings income;

The abolition of the Luxembourg 1929 Holding companies regime and the introduction of an alternative vehicle, "SPF" ;

The decision of the European Court of Justice in the "Lakebrink vs. Grand Duchy of Luxembourg" case, further to which mortgage interest may be tax deductible in Luxembourg for non-residents.

The guide includes an overview of the Luxembourg social security system and work permit requirements.

Furthermore, the guide includes a chapter dedicated to Luxembourg investment vehicles, commonly used by investors choosing Luxembourg as their investment platform.

Sommaire

  • Concept of tax residence and place of income taxation
  • Non-resident taxpayers' Luxembourg income
  • Tax classes and withholding tax card
  • Joint taxation of a resident taxpayer with a non-resident spouse
  • Non-resident taxpayers treated as resident taxpayers
  • Taxation procedures for non-residents
  • Luxembourg investment vehicles
  • Inheritance tax and gift taxes
  • Social security
  • Work permit requirements
  • Case study
  • Glossary
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Caractéristiques techniques du livre "Taxation of non-residents in Luxembourg"

  PAPIER
Éditeur(s) Promoculture éditions
Auteur(s) Enrst et Young
Collection Le droit facile
Parution 04/07/2008
Nb. de pages 220
Format 17 x 24
Couverture Broché
Poids 530g
Intérieur Noir et Blanc
EAN13 9782879740751
ISBN13 978-2-87974-075-1
Sélection de Noël

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