Taxation of non-residents in Luxembourg

Enrst et Young - Collection Le droit facile

220 pages, parution le 04/07/2008

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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

	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