Free eBook Taxation of Non-Residents in LuxembourgAuthor John Hames –

This publication is designed as a comprehensive guide for individual non resident taxpayers presenting the Luxembourg tax system and serving as useful source to comply with Luxembourg tax filing requirements The guide underlines the taxation principles by practical examples, with a particular locus on cross border workers resident in Belgium, France, Germany and a case study The taxation of non residents remains trader constant evolution, largely driven by EU Directives and case law impacting Luxembourg tax legislation For example, sections are dedicated to The Luxembourg law implemenring the EU Directive on the taxation of savings income The abolition of the LuxembourgHolding companies regime and the introduction of an alternative vehicle, SPF The decision of the European Court of Justice in the Lakebrink vs Grand Duchy of Luxembourg case, further to which mortgage interest may be tax deductible in Luxembourg for non residents The guide includes an overview of the Luxembourg social security system and work permit requirements Further, the guide includes a chapter dedicated to Luxembourg investment vehicles, commonly used by investors choosing Luxembourg as their investment platformAssoci , Ernst Young, Luxembourg