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Guide to the luxembourg corporate tax return
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Librairie Eyrolles - Paris 5e
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Guide to the luxembourg corporate tax return

Guide to the luxembourg corporate tax return

édition en anglais

Collection Vademecum

496 pages, parution le 28/10/2019

Résumé

Over the past several years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. However, until now, no complete and up-to-date documentation has been available to guide taxpayers in the preparation of their tax returns. This book, which is both detailed and highly readable, is a practical response to that information gap.

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



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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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