Corporate tax in Luxembourg: profit, net wealth and annual returns
Luxembourg corporate tax explained through taxable profit, losses, net wealth, Form 500 and advance payments for ordinary resident companies.
Resources & News
Guides to Luxembourg accounting, corporate tax returns, VAT, payroll and company formation.
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Returning cash to shareholders beyond dividends
Returning cash from a Luxembourg company: share premium, capital reductions, class redemptions and the distinction between capital proceeds and dividends.
Selling a subsidiary through a Luxembourg holding company
A Luxembourg HoldCo disposal from signing to the use of proceeds: exemption conditions, recapture of deductions, closing accounts and net wealth tax.
The Luxembourg AIFM regime: registered, authorised and third-party routes
The Luxembourg AIFM regime explained, from fund status and registration thresholds to authorisation, third-party AIFMs and AIFMD II changes.
AIFMD II and loan-originating funds in Luxembourg
A clear guide to the Luxembourg rules for loan-originating funds, covering credit controls, concentration, leverage, liquidity, retention and transition.
Annual accounts filing in Luxembourg: deadlines and late filing
Luxembourg annual accounts filing, from approval and electronic data preparation to RCS deadlines, late-filing surcharges and the consequences of non-publication.