This publication is designed as a comprehensive guide for individual
non-resident taxpayers presenting the Luxembourg tax system and
serving as useful source to comply with Luxembourg tax filing
requirements. The guide underlines the taxation principles by
practical examples, with a particular focus on cross-border workers
resident in Belgium, France, Germany and a case study.
The taxation of non-residents remains under constant evolution,
largely driven by EU Directives and case law impacting Luxembourg
tax legislation. For example, sections are dedicated to:
The Luxembourg law implementing the EU Directive on the
taxation of savings income;
The abolition of the Luxembourg 1929 Holding companies regime
and the introduction of an alternative vehicle, "SPF";
The decision of the European Court of Justice in the "Lakebrink vs.
Grand Duchy of Luxembourg" case, further to which mortgage interest
may be tax deductible in Luxembourg for non-residents.
The guide includes an overview of the Luxembourg social security
system and work permit requirements.
Furthermore, the guide includes a chapter dedicated to Luxembourg
investment vehicles, commonly used by investors choosing Luxembourg
as their investment platform.
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