Luxembourg in International Tax (Third Revised Edition)

Luxembourg in International Tax (Third Revised Edition)
The book provides an excellent comprehensive analysis of the different forms of corporate taxation in Luxembourg.

Why this book?

Luxembourg in International Tax takes an in-depth look at corporate taxation in Luxembourg and the tax issues that may be of interest in an international environment. Although it principally focuses on those areas of interest to international investors and tax experts requiring a clear explanation of corporate tax in Luxembourg, it is also of interest to locally based practitioners. The first edition rapidly became a standard reference work in Luxembourg tax literature, and its reputation was maintained through the second edition, which continued being referred to and selling long after the date of issue.

This new edition of the book is updated to incorporate tax developments on the national level up to January 2015, including the latest changes on the exchange of information, advance tax clearances and the codification of the arm’s length standard. It also covers Luxembourg’s intellectual property box regime, private wealth management companies and other investment entities, and the taxation of financing activities in Luxembourg. Furthermore, it contains a new chapter on tax treaties, which provides insight into the particularities of Luxembourg’s treaty network and its interaction with domestic law.

The book provides a vast amount of up-to-date information combined with an in-depth analysis of business taxation in Luxembourg. It is a valuable guide for international tax experts wishing to gain a better understanding of corporate tax in Luxembourg as well as for locally based practitioners. With numerous examples given in each chapter, it will also be of interest to students.


Sample excerpt, including table of contents


Marc Schmitz is a tax partner at EY in Luxembourg, advising a large portfolio of local and multinational companies with operations in the country. His experience lies in the areas of tax issues relating to international investments and acquisitions, corporate reorganizations and migrations, financing and intellectual property. Recently, Marc has also been focusing on questions of tax policy and tax risk management.

Philip J. Warner is a UK chartered accountant and chartered tax adviser currently working in the United Kingdom for a privately owned international group. He worked in Luxembourg as a tax consultant with Deloitte & Touche SA (now Deloitte) from 1993 to 1999, during which time he wrote the first edition of this book, and he has continued to follow Luxembourg tax developments since then.