Publications - Tax


Global Spotlight:

Holding Companies in Luxembourg

Ce guide est destiné à fournir une information de base tant aux investisseurs envisageant la constitution au Grand-Duché de Luxembourg d’une société holding, qu’aux acteurs déjà présents sur la place de Luxembourg souhaitant étendre le champ de leurs activités.

Les versions anglaise, allemande, et italienne seront disponibles dans les prochaines semaines.
 

Luxembourg as an international decision-making, financing or distribution hub: an opportunity to be seized by many multinational corporations.

In addition to being a place of choice for financial institutions and holding structures, Luxembourg offers a range of advantages in terms of indirect taxes and more specifically in terms of VAT. This leaflet summarises the most interesting ones.
 

This publication aims to explain the various business aspects of how individuals are being taxed in the Grand Duchy. The writers focus on distinguishing between residents and non-residents, and proceed to give a general overview of tax categories.
 

Advancing globalisation, more flexible tax regimes and an increasingly mobile workforce are creating opportunities and challenges for the shipping industry.

New corporate strategies and processes are required to deal with an industry which is being reshaped through market consolidation and shifts in the balance of world trade.
 

In this survey, we have gathered 108 responses from medium to very large organisations in ten European countries, from industries associated with high invoice-volumes. We have found that about half of European companies with high invoice-volumes are in the process of implementing or have plans to implement e-Invoicing and e-Archiving in the next 12 months, while no fewer than one-third are already operating e-Invoicing. Companies that have done so are satisfied and over 70% have experienced increased efficiency, with more than 60% noting cost reductions. And yet, they are not fully exploiting the potential this might offer.