Events

Direct taxation of companies in Luxembourg

790 €

at 23 KM
IFE Follow

Tax
Society

tue. 22 Oct.

To master the essential principles of the taxation of Luxembourg companies.
Have a comprehensive understanding of the taxes to which Luxembourg companies are subject. Be able to calculate the tax burden of a company and comply with its reporting obligations. Know how to apply deductions at source. Understand the specific tax features inherent to financial participation companies, in particular the mother-daughter companies regime.
Taxing companies in Luxembourg Understand the principles of corporate taxation in Luxembourg. Know how to delimit the scope of the tax on the income of communities, the communal commercial tax and the wealth tax. Master the methods of calculation of the tax on the income of the collectivities, the communal commercial tax and the wealth tax. Identify the main issues related to different taxes. Practical cases The financial participation company regime Enter the tax characteristics of financial participation companies and in particular the tax implications of the parent-daughter scheme. Understanding The treatment of dividends received and distributed. Understanding the treatment of capital gains on sale. Determine the application of payroll deductions. Understand the implications in terms of taxable wealth. Consequences of the transposition of the ATAD 1 and ATAD 2 Directives Practical cases