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Top URL related to luxembourg capital tax

1. Text link: Luxembourg Highlights 2019 - Deloitte US

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

2. 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 Luxembourg tax authorities adopt the economic employer approach. When determining the economic employer, the Luxembourg tax authorities look at, among other criteria, the integration into the Luxembourg organization. Also, for whose risk and benefit the activities are performed play an important role in the determination of economic employer.

3. Text link: Luxembourg - Corporate - Tax credits and incentives

Domain: taxsummaries.pwc.com

Link: https://taxsummaries.pwc.com/luxembourg/corporate/tax-credits-and-incentives

Description: Foreign tax credit. See Foreign income in the Income determination section for a description of the foreign tax credit regime.. Inbound and capital investment incentives. Luxembourg tax law provides for various incentives, with specific requirements, in the areas of risk capital, audio-visual activities, environmental protection, research and development (R&D), professional training, and ...

4. 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

5. 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.

6. 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: A group of companies, under certain conditions, may apply the tax consolidation regime in Luxembourg. In practice, the tax consolidation regime enables the group to pool or offset the respective taxable profit of each company in the group and to be taxed on the aggregate amount (ie, a group of companies is treated as a single taxpayer).Losses incurred by one company of a group may accordingly ...

7. 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-103752/

Description: Income tax rates in Luxembourg. Income tax in Luxembourg is charged on a progressive scale with 23 brackets, which range from 0% to 42%. Workers must also pay between 7% and 9% as an additional contribution to the employment fund. The first €11,265 is offered tax-free, with the lowest rate of 8% kicking in thereafter.

8. Text link: Luxembourg country profile - 2019 - KPMG Global

Domain: home.kpmg

Link: https://home.kpmg/xx/en/home/insights/2018/07/european-tax-luxembourg-country-profile.html

Description: The rule targets EU and non-EU CFCs if there is a ‘direct or indirect’ participation of more than 50 percent in voting rights, capital or profit entitlement and if the actual corporate tax due by the CFC is less than 50 percent of the corporate income tax that would be due in Luxembourg (i.e. in reference to the 18 percent corporate income ...

9. Text link: Luxembourg - Individual - Taxes on personal income

Domain: taxsummaries.pwc.com

Link: https://taxsummaries.pwc.com/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.

10. Text link: Luxembourg - Wikipedia

Domain: en.wikipedia.org

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

Description: Luxembourg (/ ˈ l ʌ k s əm b ɜːr ɡ / LUK-səm-burg; Luxembourgish: Lëtzebuerg [ˈlətsəbuə̯ɕ] (); French: Luxembourg; German: Luxemburg), officially the Grand Duchy of Luxembourg, is a landlocked country in Western Europe.It is bordered by Belgium to the west and north, Germany to the east, and France to the south. Its capital, Luxembourg City, is one of the four official capitals ...

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