Cours du soir C3049 - Corporate income tax

Cible

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.

Sessions

01.02.2022
MA
Cours en blended learning
Blended-learning (Luxembourg)
200 €
-
LU
Cours en blended learning
Waiting list course fully booked
220 €