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1. Text link: Guide to Luxembourg's income tax law and tax rates | Expatica

Domain: www.expatica.com

Link: https://www.expatica.com/lu/finance/taxes/luxembourg-income-tax-law-and-tax-rates-103752/

Description: Luxembourg income tax rates for individuals are among the lowest in Europe, resulting in the country becoming known as a tax haven. at least 65 on 1 January of the tax year. Tax is calculated in accordance with a sliding increase table (see below), ranging from 0% to 42% depending on your income. A ...

2. Text link: Luxembourg Highlights 2019 - Deloitte United States

Domain: www2.deloitte.com

Link: https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-luxembourghighlights-2019.pdf

Description: tax is comparable to the Luxembourg corporate income tax. The credit is limited to the amount of Luxembourg income tax payable on the foreign income. –Dividends and capital gains derived by a qualifying entity from a qualifying shareholding may be exempt from Luxembourg corporate income tax and municipal business tax if the entity

3. Text link: Luxembourg - Taxes on personal income

Domain: www.taxsummaries.pwc.com

Link: http://www.taxsummaries.pwc.com/ID/Luxembourg-Individual-Taxes-on-personal-income

Description: Individual income tax is levied on the worldwide income of individuals residing in Luxembourg, as well as on Luxembourg-source income of non-residents. Personal income tax rates. Luxembourg income tax liability is based on the individual's personal situation (e.g. family status). For this purpose, individuals are granted a tax class.

4. Text link: Luxembourg - Individual income determination

Domain: taxsummaries.pwc.com

Link: http://taxsummaries.pwc.com/ID/Luxembourg-Individual-Income-determination

Description: Capital gains derived from the disposal of movable properties are subject to Luxembourg progressive income tax rates (0% to 45.78%), provided the holding period is less than six months and to the extent that the total capital gains exceed EUR 500.

5. Text link: Luxembourg - Income Tax - KPMG Global

Domain: home.kpmg

Link: https://home.kpmg/xx/en/home/insights/2011/12/luxembourg-income-tax.html

Description: The foreign individual income taxes paid on that income may, however, be credited against the Luxembourg tax liability. In principle, the foreign tax credit must be determined separately for the income and tax paid in each foreign country/territory (per country/territory method), and cannot exceed the Luxembourg tax on that income.

6. Text link: Luxembourg - Wikipedia

Domain: en.wikipedia.org

Link: https://en.wikipedia.org/wiki/Luxembourg

Description: Luxembourg is a founding member of the European Union, OECD, United Nations, NATO, and Benelux. The city of Luxembourg, which is the country's capital and largest city, is the seat of several institutions and agencies of the EU.

7. Text link: Why is Luxembourg considered a tax haven?

Domain: www.investopedia.com

Link: https://www.investopedia.com/ask/answers/100115/why-luxembourg-considered-tax-haven.asp

Description: Luxembourg has been the tax haven of choice of many corporations and mega-rich individuals around the world since the 1970s. It has thrived as a tax haven due to its political and economic ...

8. Text link: Taxation and Investment in Luxembourg 2016

Domain: www2.deloitte.com

Link: https://www2.deloitte.com/content/dam/Deloitte/cn/Documents/international-business-support/deloitte-cn-ibs-luxembourg-tax-invest-en-2016.pdf

Description: Luxembourg also is a domicile of choice for cross-border distribution of investment products. Luxembourg investment funds may benefit from a wide range of exemptions: no taxation on income and capital gains, no withholding tax and no wealth tax. Only a subscription tax and the minimum net worth tax (see 3.8 below) may apply to a fund.

9. Text link: Capital gain in Luxembourg - DLA Piper Guide to Going Global

Domain: www.dlapiperintelligence.com

Link: https://www.dlapiperintelligence.com/goingglobal/tax/index.html?t=09-capital-gain&c=LU

Description: As of January 1, 2019, the corporate income tax (CIT) rate has been reduced to 17%, leading to an overall tax rate for companies of 24.94 in Luxembourg City (taking into account the solidarity surtax of 7% and including 6.75% municipal business tax rate applicable and which may vary depending on the seat of the company).

10. Text link: Luxembourg income tax 2018 - PwC

Domain: www.pwc.lu

Link: https://www.pwc.lu/en/tax-consulting/docs/pwc-luxembourg-income-taxes-2018.pdf

Description: Tax classes The calculation of Luxembourg income tax also depends on the applicable tax class, which is established according to the individual’s personal situation. There are three tax classes: 1, 1a and 2. Yearly net taxable income Tax liability depending on tax class EUR 30,000 EUR 60,000 EUR 120,000 EUR 240,000

11. Text link: Taxes in Luxembourg 2018

Domain: www.tmlaw.lu

Link: https://www.tmlaw.lu/documents/upload/taxes-in-luxembourg-2018-5a9fca9a2e6d9.pdf

Description: Luxembourg income, including the capital gains realized in less than 6 months and 50% of capital gains realized on 10% or more of a company sold; Withholding tax on Interest Luxembourg does not levy withholding tax on interest. However, profit-sharing bonds and debt

12. Text link: Capital Gains Tax in Luxembourg | Luxembourger Capital ...

Domain: www.globalpropertyguide.com

Link: https://www.globalpropertyguide.com/Europe/Luxembourg/capital-gains-tax

Description: Luxembourg: Capital gains taxes (%). In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions: The property is directly and jointly owned by husband and wife; They have owned it for 10 years; It is their only source of capital gains in the country

13. Text link: Corporate income tax — Business — Guichet.lu ...

Domain: guichet.public.lu

Link: https://guichet.public.lu/en/entreprises/fiscalite/impots-benefices/benefices-soc-capitaux/impot-revenu-collectivites.html

Description: Corporate income tax (impôt sur le revenu des collectivités - IRC) is a special proportional tax levied on gains made by certain corporations (including capital companies) during the financial year.. Capital companies are fiscally opaque, i.e. as corporate entities, they are taxpayers and subject to the tax on companies called corporate income tax.. Who is concerned

14. Text link: Luxembourg Individual Taxation - IBFD

Domain: www.ibfd.org

Link: https://www.ibfd.org/sites/ibfd.org/files/content/pdf/European%20Tax%20Handbooks%202015_Indiv.pdf

Description: Luxembourg Individual Taxation Introduction Individuals are subject to a national income tax and a sur-charge thereon and inheritance and gift taxes. Individuals may be subject to a municipal business tax if they run a business on their own. Social security contributions must be paid by both employers/employees and the self-employed.

15. Text link: Luxembourg – Capital Gains Tax Rule Change; Single - KPMG ...

Domain: home.kpmg

Link: https://home.kpmg/xx/en/home/insights/2016/07/flash-alert-2016-077.html

Description: Luxembourg – Capital Gains Tax Rule Change; Single In this GMS Flash Alert we report on a new law easing the taxation of capital gains arising on the sale of second homes or investment property. We also highlight the Luxembourg tax authority’s decision to issue a joint notification in the case of joint taxation of spouses or registered ...

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