Guide to the luxembourg corporate tax return
Maude Bologne, Olivier Buscheman, Grégory Marchal - Collection Vademecum
Résumé
This book is an essential tool to assist resident companies in preparing their income tax, municipal business tax and net worth tax returns.
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)
Caractéristiques techniques
| PAPIER | |
| Éditeur(s) | Larcier |
| Auteur(s) | Maude Bologne, Olivier Buscheman, Grégory Marchal |
| Collection | Vademecum |
| Parution | 17/11/2022 |
| Nb. de pages | 672 |
| Format | 16.1 x 24.1 |
| Couverture | Broché |
| Poids | 1060g |
| EAN13 | 9782879987507 |
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