Taxation of turnover: VAT

• Understanding value added tax (VAT)
• Registering for VAT with the Luxembourg Land Registration and Estates Department
• Declaring VAT to the Luxembourg Land Registration and Estates Department
• Applying VAT to the provision of services
• Applying VAT to deliveries of goods
• Applying VAT on real estate
• Applying VAT on e-commerce
• Deducting input VAT paid
• Requesting a VAT refund with respect to intra-Community transactions in another EU Member State

Taxation of profits generated by sole proprietorships and partnerships

• Applying personal income tax to a sole proprietorship or transparent partnership
• Calculating the operating result of a sole proprietorship or a transparent partnership
• Calculating the taxable result of a sole proprietorship or transparent partnership
• Incorporating extraordinary items in the calculation of the net result of sole proprietorships and transparent partnerships

Taxation of profits made by capital companies

• Applying corporate income tax to a capital company
• Calculating the operating result of a capital company
• Calculating the taxable result of a capital company

Communal business tax

• Paying communal business tax

Taxation of e-commerce income

• Taking the taxation of e-commerce income into consideration

Taxation of profits distributed by the business

• Declaring profits distributed to partners to the tax authorities
• Declaring interest paid to lenders to the tax authorities

Taxation of capital and business assets

• Taking net wealth tax into consideration
• Taking property tax into consideration
• Paying road tax