FIDUCIARY
LUXEMBOURG - PARIS - GENÈVE
When a company is set up, the share capital is formed by the contributions of the founders. Throughout the life of the company, the partners can increase the capital by new contributions but also by incorporation of reserves. The capital can also be reduced. In some cases, the income from a ...
The tax law allows companies to deduct operating expenses. These expenses are generated by the company in order to benefit it. An expense borne by the company but for the private needs of its manager is not deductible. For example, the manager of a company (SA, SARL) invites a client for lunch ...
When a French company works on an assembly construction site in Luxembourg, is that company responsible for paying taxes in Luxembourg? When a Luxembourg company works on a construction site in France, is that company responsible for paying taxes in France? The answers to these questions can be ...
Commercial and financial activities coexist in SOPARFI with the characteristic of having different tax regimes.
Under certain conditions, Luxembourg tax law exempts income from IP at the rate of 80% for Luxembourg taxpayers (see article 50bis of the L.I.R. at the end of the article). This exemption is on the condition that the IP rights (patents, trademarks, software, copyright, domain name, designs, ...
What is the taxation on liquidation income? Is the liquidation loss deductible? LPG Fiduciary answers you about the taxation on liquidation income.
Luxembourg has sought to foster innovation and competitiveness by making itself more attractive in terms of taxation on income from intellectual property (IP) with a partial exemption on income earned from patents, brands and software. As a complement to its participation exemption for Soparfi ...
E-commerce has been recognized as a sector of growth and is being encouraged by the political economy of Luxembourg. We have interviewed an expert to clarify the tax laws related to to e-commerce in Luxembourg, as well as other countries. According to international tax law, a company ...
Expertise
Précis de droit comptable et aspects fiscaux
April 2023, publication of the new edition of the Précis de Droit Comptable, by Denis Colin, manager of the Fiduciaire LPG