General Principles of Luxembourg Taxation

By Jean Schaffner

Luxembourg is well known for its favorable tax system and this book describes its most attractive features, such as 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 both high net worth individuals and corporates. 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. In addition, inheritance tax - which has recently been adapted to comply with EU law - and gift tax are covered. The book provides valuable information on related corporate and social security aspects. Finally, the book offers practical examples illustrating the various technical rules and addresses the recently announced measures to fight the economic crisis.

170 pages

Publication Date: 10/29/2010
Format: Paper
ISBN: 9789400001657