Luxembourg - The Isolating Approach in Luxembourg: A Technical Guide
- O.R. Hoor
- European Taxation, 2009 (Volume 49), No 12
- 17 November 2009
The categorization of Luxembourg-source income realized by non-resident individuals and companies is the starting point of the isolating approach, which enables to disregard certain aspects of such income to ensure Luxembourg taxation. What lies behind this concept, however, remains obscure to many. This article purports to be the first technical guide for the application of the isolating approach in Luxembourg.