How to compute taxable income of Reverse Hybrid Entities in Luxembourg ?

The Luxembourg Tax Authority (“L.T.A.”) has released on the 9th of June2023  a circular LIR N°168 quarter/1 providing guidance on the computation of taxable income of Reverse Hybrid Entities.  A new form to be filed electronically for transparent entities together with Frequently Asked Questions guidance on how to fill in such form are now also available on the website of the L.T.A.  This is of great help, [...]

By | 2023-06-26T18:13:22+02:00 June 26th, 2023|Bernard Felten, Luxembourg, taxation|

Teleworking and permanent establishment (PE) risk

The question I would like to address is linked to the new work practices after the Corona crisis. I mean the new tendency in many companies of allowing staff or certain staff members to telework. This new tendency does not raise any problem from taxation point of view if the telework takes place within the same jurisdiction. But when some members of the staff telework from [...]

By | 2023-06-08T18:06:15+02:00 June 8th, 2023|Andre Bailleux|