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Général principles of Luxembourg taxation

Couverture du livre « Général principles of Luxembourg taxation » de Jean Schaffner aux éditions Anthemis
  • Date de parution :
  • Editeur : Anthemis
  • EAN : 9782960102406
  • Série : (-)
  • Support : Papier
Résumé:

A comprehensive book illustrated by practical examples This book has been designed to give a comprehensive overview of the key features of Luxembourg taxation.


Luxembourg is well known for its favourable tax regimes and the aim of the author is to describe the most attractive of those... Voir plus

A comprehensive book illustrated by practical examples This book has been designed to give a comprehensive overview of the key features of Luxembourg taxation.


Luxembourg is well known for its favourable tax regimes and the aim of the author is to describe the most attractive of those regimes, like the participation exemption, the holding companies or the legislation on venture capital, securitization and investment funds. These regimes are part of a well-balanced and competitive tax system, which may be attractive to high net worth individuals and to corporates alike.


This book will be of interest to practitioners who will be made familiar with Luxembourg tax law. It provides as well valuable information on related corporate and social security aspects. It also deals with the impact of European Union rules, such as the merger directive or the VAT regime, as well as the particularities of Luxembourg's double tax treaty network. Inheritance tax, which has recently been adapted to comply with the EU ban on discrimination, as well as gift tax are covered.


The author gives practical examples illustrating the various technical rules and addresses the recently announced measures to fight the economic crisis.

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