
Guide to the luxembourg corporate tax return
édition en anglais
Résumé
This first English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2018 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.
Sommaire
ACKNOWLEDGEMENTS
INTRODUCTION
LIST OF ABBREVIATIONS
PART I: GENERAL
Chapter 1: Defining the reporting obligation – Choice of applicable form
Chapter 2: Liability for corporate income tax and net worth tax
Chapter 3: Liability for municipal business tax
Chapter 4: Start and end of liability, taxable periods and balance sheets
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: Corporate income tax
Chapter 3: Municipal business tax
Chapter 4: 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 2018 (CIT plus MBT)
Chapter 4: Net worth tax
PART V: DEADLINE AND PROCEDURE FOR FILING THE TAX RETURN
PART VI: SPECIAL TOPICS AND ANNEXED FORMS
Caractéristiques techniques
PAPIER | |
Éditeur(s) | Larcier |
Collection | Vademecum |
Parution | 28/10/2019 |
Nb. de pages | 496 |
Format | 16.2 x 24.1 |
Couverture | Broché |
Poids | 800g |
EAN13 | 9782879984339 |
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