Dernières actualités

27/04/2012

Luxembourg - Allemagne : nouvelle convention fiscale

On April 23rd, 2012, Luxembourg and Germany signed a new double tax treaty which, once ratified by the both parties, will replace the existing 1958...

27/04/2012

Luxembourg - France : convention fiscale en cours de renégociation

France and Luxembourg are renegotiating their double tax treaty. The aim of France in these negotiations is to allow the taxation of capital gains...

27/04/2012

Intégration fiscale : les filiales exemptes d'impôt sur le revenu des collectivités minimal

Fiscal unity regime allows each consolidated subsidiary to be exempted from the minimum corporate income tax amounting to EUR 1.575,- per year. Only...

27/04/2012

Droits Préférentiels de Souscription (DPS) : exonération fiscale des plus-values de cession

Potential benefit of the Luxembourg participation exemption regime for capital gains in case of sale of preferential subscription rights. According...

09/02/2012

Taux de TVA réduit à 3% pour les livres numériques (eBooks)

Luxembourg continues adopting favourable measures for providers of electronic goods and services. The current super reduced VAT rate of 3% for physical...

08/02/2012

SPF: bénéficier des dividendes de société non-résidentes sans restriction

Since 1st January 2012, an SPF will be allowed to receive dividends from non resident companies without any restriction. The Luxembourg Parliament...

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