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  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/22/2012

Luxembourg - Guidance on corporate minimum taxation 

December 22:   The Luxembourg tax authorities on 21 December 2012 issued guidance (French) on the rules for computation of the minimum taxation that applies for corporate taxpayers, pursuant to the 2013 Tax Package that was passed by the Luxembourg Parliament on 13 December 2012.

With this new measure, a minimum taxation will be imposed on all corporations that have their “statutory seat” or effective place of management in Luxembourg.


The minimum taxation is no longer a final tax, but a non-refundable advance tax payment on the corporate tax due in the future. It will not be reduced by certain tax credits such as the investment tax credit.


Read a December 2012 report [PDF 93 KB] prepared by the KPMG member firm in Luxembourg: Luxembourg remains attractive for the real estate business




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