C3049 - Corporate income tax
Target Audience
Anyone wishing to learn the basic principles of direct taxes for corporations and partnerships in Luxembourg.
Objectives
- Get to know the basic rules of the corporate income tax and the taxpayers subject to this tax.
- Get to know the basic rules of the municipal business tax and the taxpayers subject to this tax.
- Get to know the basic rules of the net wealth tax and the taxpayers subject to this tax.
- Understand the differences between accounting results and the tax result, and more specifically the application of the participation exemption regime.
- Be aware of tax neutrality mechanisms in case of the restructuring of companies.
- Learn about the tax unity regime.
- Understand the concept of dividend distributions, hidden capital contributions and the consequences of withholding tax.
- Get an overview of the administrative procedure and compliance matters.
Prerequisites
Previous knowledge of accounting and tax law is recommended.
Notes
Candidates must attend at least 10 sessions in order to be allowed to sit the exam.
