Ouvrage consacré à l'imposition du revenu des personnes physiques non résidentes conformément aux règles de droit interne luxembourgeois. Fait également référence aux principales règles découlant du droit fiscal international et, plus particulièrement, aux traités conclus entre la Belgique et le Luxembourg ainsi qu'entre la France et le Luxembourg. ©Electre 2025
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.
Paru le : 25/03/2008
Thématique : Fiscalité
Auteur(s) : Auteur : Ernst & Young
Éditeur(s) :
Promoculture
Collection(s) : Le droit facile
Série(s) : Non précisé.
ISBN : 978-2-87974-075-1
EAN13 : 9782879740751
Reliure : Broché
Pages : 220
Hauteur: 24.0 cm / Largeur 17.0 cm
Épaisseur: 1.6 cm
Poids: 530 g
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