Corporate taxation: cross-border activities and international taxation
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Corporate taxation: cross-border activities and international taxation

Key Principles of the Luxembourg Tax Legislation (module 5)

courseType Technical Skills, Financial Sector

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Phone +352 49 48 48 4040

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2 rue Gerhard Mercator
L-2182 Luxembourg
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Cofinancement de la formation: les nouvelles dispositions législatives 2018

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General course details


  • Are you familiar with the key concepts of corporate taxation in Luxembourg?
  • Are you aware of the specific features of Luxembourg tax legislation?
  • Do you know how to calculate a Luxembourg-based company’s tax bill and how to fill in a Luxembourg-based company’s tax return?
This modular training course brought to you by PwC’s Academy will enable you to answer those questions in the affirmative and to understand the principles governing how the three main taxes levied on Luxembourg-based companies are determined.
During the course, you will do more than just read excerpts from the Luxembourg tax code. Instructors will be taking a pragmatic and playful approach: the course will feature numerous examples and quizzes to help participants come to grips with those principles and instructors will explain the Luxembourg tax practice in an interactive manner.
After attending the five course modules, participants may elect to take an exam. If they pass, they will receive a certification in Luxembourg tax legislation.


After attending those training modules, participants will be able to:
  • identify the taxes which apply to Luxembourg-based companies and understand how those taxes arise
  • calculate a Luxembourg-based company's tax bill and fill out its tax return
  • describe the Luxembourg tax system's defining characteristics (including the use of the European parent-subsidiary directive and the availability of tax-neutral restructuring options)
  • explain the principles governing the taxation of individuals in Luxembourg and explain transfer taxes in Luxembourg
  • explain the key VAT concepts which apply in Luxembourg


This module focuses on five areas, which are analysed through several examples and case studies:
  • International tax law principles (including the OECD Model Tax Convention);
  • Residence for tax purposes and substance in a global context;
  • Categories of income and tax treatment;
  • Mechanisms preventing double taxation;
  • Information on latest developments (e.g. BEPS, (C)CCTB).

Target Audience

The target audience includes employees and executives from financial and non-financial companies and from associations who would like to familiarise themselves with Luxembourg tax legislation.

Program of all modules

Module 3Key VAT concepts

Methodology - Certification

You can take all course modules or simply pick those that are relevant to your circumstances. To take the certification examination, you have a choice between several options:
a) To obtain the certification called “Luxembourg tax law certification”
You need to take all five course modules as well as the examination relating to those five modules
b) To obtain the certification called “Luxembourg general tax law certification”
You need to take modules 1, 2 and 3 and the examination relating to those three modules
c) To obtain the certification called “Corporate income tax certification”
You need to take modules 1, 4 and 5 and the examination relating to those three modules
If you require further information, please contact:
PwC's Academy
Tel.: +352 49 48 48 4040
Note that you may take some of those modules or follow the entire course without taking the examination.

Our Lead Expert

Carole Hein_Identity_1.JPG
Carole Hein is Director within the corporate tax Services specialised in regulated sector (financial service sector and Real Estate entities).

Carole has more than 15 years of experience in Luxembourg Direct Tax Consulting Services to various financial and Real Estate structures, including also coordination and correspondence with the Luxembourg tax authorities and other service providers.

She currently advises international and European groups.

Useful Information

Language: English
                   This training is also available in French.
Number of participants: Limited to 20 participants to ensure good interactivity
Duration: 0.5 day

© 2019 PricewaterhouseCoopers Academy S.à r.l. All rights reserved. "PwC" refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
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