Luxembourg tax update

AFC – Taxation & accounting services

In this article, we detail the following aspects:

For companies

  • Gradual reduction in corporate tax
  • Increase in the minimum wealth tax
  • Limitation in time of tax loss carryover
  • Increase in the tax credit for investment
  • Tax credit for hiring unemployed persons
  • Introduction of deferred depreciation

For individuals

  • Aspects of the reform that could increase the purchasing power of taxpayers
  • Aspects of the reform that will have a negative impact on taxpayers

MEASURE SPECIFIC TO QUALIFIED PROFESSIONALS (PROFESSIONS LIBÉRALES)

DIRECTORS’ FEES