Guide to the Luxembourg corporate tax return
Guide to the Luxembourg corporate tax return

Anglais Guide to the Luxembourg corporate tax return (édition en anglais)

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À propos

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.

Rayons : Entreprise, économie & droit > Droit > Droit autre

  • EAN

    9782879984339

  • Disponibilité

    Disponible

  • Nombre de pages

    496 Pages

  • Longueur

    24 cm

  • Largeur

    16 cm

  • Poids

    786 g

  • Distributeur

    Hachette

  • Support principal

    Grand format

Infos supplémentaires : Broché  

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