Legal Business

Sponsored Q&A: Stibbe

1. What are the key tax laws and regulations in Luxembourg that individuals and businesses should be familiar with?

The key tax rules to be aware of are, to a large extent, contained in the Income Tax Law, the Value Added Tax Law and the Net Wealth Tax Law. Procedural elements are included in the General Income Tax Law. Additionally, the tax authorities regularly issue circular letters providing guidance on specific tax matters.