Cours du soir C3047 - Individual income tax

Cible

Anyone wishing to understand the basic mechanisms of individual taxation for professional or personal reasons.

Objectives

  • Get an overview of general basic principles governing individual taxation.
  • Learn the computation mechanism of taxable income.
  • Define the different categories of income and explain the computation of the net income in each category (commercial profit, profit from agriculture and forestry, are not covered by this course).
  • Be familiar with provisions reducing the taxable basis : special expenses, extraordinary charges and allowances.
  • Know how to compute personal income tax.
  • Understand the concept of tax residency from a national and international point of view as well as the related consequences.
  • Be aware of administrative procedures and tax claims.
  • Analyse taxpayers' situations in order to determine a potential tax compliance obligation and/or option.

Prerequisites

None.

Notes

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.

Sessions

01.02.2022
MA
Cours en blended learning
Blended-learning (Luxembourg)
220 €