Luxembourg tax system - a system of taxes and fees established in the Grand Duchy of Luxembourg , as well as a set of principles, forms and methods of their collection.
Content
Tax Legislation
A specific feature of Luxembourg tax legislation is the absence of a single codified act (Tax Code), each tax is established by a separate legislative act.
The system of taxes and fees
- Direct taxes :
- corporate income tax ( corporate profit tax - French Impôt sur le revenu des collectivités ),
- personal income tax ( French Impôt sur le revenu des personnes physiques ),
- municipal tax levied by the government on behalf of the communes,
- property tax,
- land tax ( fr. Impôt foncier - Grundsteuer ), levied by the municipalities themselves;
- Indirect taxes :
- VAT ( French Taxe sur la valeur ajoutée ),
- excise taxes on fuel, tobacco, alcohol;
- Fees :
- annual registration tax ( French Taxe d'abonnement ),
- registration and stamp duties ( French Droits d'enregistrement ),
- import duties.
Corporate Income Tax
Individual income tax
Value Added Tax
Special tax regimes
International Tax Agreements
Sources
- Zakharov Alexander. How to save with the help of special tax regimes of Luxembourg // Practical tax planning. March 2009