Luxembourg – Corporate Taxes Summary

Luxembourg taxes its corporate residents on their worldwide income and non-residents only on Luxembourg-source income. Businesses with taxable income lower than 175,000 euros (EUR) are subject to corporate income tax (CIT) at a rate of 15%. Businesses with taxable income between EUR 175,000
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Tax credits benefitting companies investing in digital and green transformation – Luxembourg

Brief Summary From 1 January 2024 onward, investment tax credits will change in the following ways: Detailed Look On 19 December 2023, the Luxembourg Chamber of Deputies adopted a law to modernize the current investment tax credit; it will take effect 1
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Luxembourg Double Tax Treaty Network

Individual – Foreign tax relief and tax treaties Last updated – 08 January 2024 Foreign tax relief Foreign income received by residents that is subject to a tax equivalent to Luxembourg income tax and is not exempted by a DTT is granted
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Luxembourg’s corporate law overhaul

The Corporate Law of Luxembourg, dating back to 10 August 1915, has been updated following seven years of insights since its 2016 revision. The notable law firm, Loyens & Loeff, highlights changes to the law of 7 August 2023, also known as
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