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.
- 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
Caractéristiques techniques du livre "Taxation of non-residents in Luxembourg"
|Auteur(s)||Enrst et Young|
|Collection||Le droit facile|
|Nb. de pages||220|
|Format||17 x 24|
|Intérieur||Noir et Blanc|
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