Guide to the Luxembourg Corporate Tax Return 2ème édition 2022

Over the last years, there has been a steady increase in the number of resident taxpayers subject to the various taxes on income and net worth in Luxembourg. In parallel, the tax legislation has been made even more complex, and there has been an important increase of tax audits initiated by the Luxembourg Tax Authorities. It is therefore of the utmost importance that Luxembourg corporate tax returns are prepared as accurately as possible in order to manage tax risk factors.

This book, which is at the same time detailed and highly readable, is a practical response to the current tax environment. This second English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2021 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration.

This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.