Droit

3.01 Diploma in Luxembourg taxation

The aim of this profile is to provide participants with both a theoretical knowledge of the Luxembourg system of taxation as well as an insight into its practical application. The course is designed for newly recruited employees of accounting firms or for prospective accountants.

The total course duration is 120 hours. The profile aims to help participants gain an insight into:

  • the main areas of individual income tax ;
  • the fundamental VAT (value added tax) principles in a national and international context ;
  • aspects of the tax system as it relates to the taxation of companies ;
  • international tax concepts and the relationship between domestic tax laws and tax treaties.

The candidate who wishes to obtain the « Diploma in Luxembourg taxation » will have to successfully complete all 4 courses.

Candidates must attend at least 10 sessions per module in order to be allowed to sit the exam.

Disponible

Presque complet

Complet

Prévu au semestre suivant

      location date
C3047 GB Individual income tax Luxembourg, Tu, waiting list - course fully booked, Mo

C3047 - Individual income tax

Public cible

Anyone wishing to understand the basic mechanisms of individual taxation for professional or personal reasons.

Objectifs
  • Get an overview of general basic principles governing individual taxation.
  • Learn the computation mechanism of taxable income.
  • Define the different categories of income and explain the computation of the net income in each category (commercial profit, profit from agriculture and forestry, are not covered by this course).
  • Be familiar with provisions reducing the taxable basis : special expenses, extraordinary charges and allowances.
  • Know how to compute personal income tax.
  • Understand the concept of tax residency from a national and international point of view as well as the related consequences.
  • Be aware of administrative procedures and tax claims.
  • Analyse taxpayers' situations in order to determine a potential tax compliance obligation and/or option.
Prérequis

None.

Notes

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.

Réf. Horaire Début Lieu Prix Jour Semestre S'inscrire
C3047 GB 18:30 - 20:45 15 sept. 2020 Luxembourg 220 € Tu aut. 2020
C3047 GB 18:30 - 20:45 15 sept. 2020 Luxembourg 220 € waiting list - course fully booked aut. 2020
C3047 GB 18:30 - 20:45 21 sept. 2020 Luxembourg 220 € Mo aut. 2020
C3048 GB Value added tax Luxembourg, , Luxembourg (classe Arlon) We, Th, waiting list - course fully booked

C3048 - Value added tax

Public cible

Anyone wishing to understand the mechanisms of VAT.

Objectifs
  • Understand the general history and mechanisms of VAT.
  • Learn the 5 major concepts of VAT : the taxable person, the taxable operation, the place of supply, exemption and the person responsible for VAT.
  • Distinguish between the supply of goods and the supply of services.
  • Understand the principal VAT exemptions and VAT rates in Luxembourg.
  • Understand concepts linked to the person responsible for VAT, including the chargeable event and taxable basis.
  • Understand the processes for VAT recovery.
  • Learn how VAT applies domestically or across borders, including on particular transactions : sale of goods, Real Estate and Financial Services.
  • Description of the administrative procedures and compliance obligations related to VAT.
Prérequis

None.

Notes

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.

Voir la fiche technique
Réf. Horaire Début Lieu Prix Jour Semestre S'inscrire
C3048 GB 18:30 - 20:45 16 sept. 2020 Luxembourg 220 € We aut. 2020
C3048 GB 18:30 - 20:45 17 sept. 2020 Luxembourg 220 € Th aut. 2020
C3048 GB 18:00 - 20:45 17 sept. 2020 Luxembourg 220 € waiting list - course fully booked aut. 2020
C3049 GB Corporate income tax Luxembourg, Tu, waiting list - course fully booked, Mo

C3049 - Corporate income tax

Public cible

Anyone wishing to learn the basic principles of direct taxes for corporations and partnerships in Luxembourg.

Objectifs
  • Get to know the basic rules of the corporate income tax and the taxpayers subject to this tax.
  • Get to know the basic rules of the municipal business tax and the taxpayers subject to this tax.
  • Get to know the basic rules of the net wealth tax and the taxpayers subject to this tax.
  • Understand the differences between accounting results and the tax result, and more specifically the  application of the participation exemption regime.
  • Be aware of tax neutrality mechanisms in case of the restructuring of companies.
  • Learn about the tax unity regime.
  • Understand the concept of dividend distributions, hidden capital contributions and the consequences  of withholding tax.
  • Get an overview of the administrative procedure and compliance matters.
Prérequis

Previous knowledge of accounting and tax law is recommended.

Notes

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.

Réf. Horaire Début Lieu Prix Jour Semestre S'inscrire
C3049 GB 18:30 - 20:45 15 sept. 2020 Luxembourg 220 € Tu aut. 2020
C3049 GB 18:00 - 21:00 15 sept. 2020 Luxembourg 220 € waiting list - course fully booked aut. 2020
C3049 GB 18:30 - 20:45 21 sept. 2020 Luxembourg 220 € Mo aut. 2020
C3050 GB International taxation Luxembourg, , Arlon We, Th

C3050 - International taxation

Public cible

Beginners of tax advisory firms and tax practitioners who aim to develop a good understanding of international taxation.

Objectifs
  • Understand the principles of international taxation.
  • Learn about the taxation of residents and non-residents under Luxembourg domestic tax law.
  • Be aware of forms and reasons of double taxation and understand the role of tax treaties as a means to avoid double taxation.
  • Learn about the taxation of specific kinds of income : interest, dividend, capital gain and intellectual property rights.
  • Know about the applicability of tax treaties and learn to analyse taxing rights allocated under the OECD Model Convention as well as triangular tax cases in a tax treaty context.
  • Understand the methods for elimination of double taxation.
  • Be aware of tax aspects of extraordinary transactions such as mergers.
  • Get an overview of the Special provisions of the OECD Model Convention and get acquainted with international tax planning.
Prérequis

None. However it is recommended to complete the module "Corporate income tax" (C3049E) prior to enroling to this module or to have equivalent knowledge.

Notes

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.

Voir la fiche technique
Réf. Horaire Début Lieu Prix Jour Semestre S'inscrire
C3050 GB 18:30 - 20:45 16 sept. 2020 Luxembourg 220 € We aut. 2020
C3050 GB 18:30 - 20:45 17 sept. 2020 Luxembourg 220 € Th aut. 2020

Disponible

Presque complet

Complet

Prévu au semestre suivant