2018 Budget Law approved

2018 Budget Law approved

Luxembourg’s 2018 budget law was approved by the parliament and officially published on 21 December 2017, with the tax measures applying as from 1 January 2018. The main tax measures from the budget law are summarized here, along with certain other tax developments not covered in the budget law, most notably the reduction in the corporate income tax rate as from 2018.

  • Corporate income tax
  • Tax rate reduction
  • Credit for investment in purchased software
  • Credit for zero-emission electric cars or hydrogen fuel cell cars
  • Other corporate developments
  • Value added tax
  • Personal income tax



Source: Deloitte Luxembourg | Luxembourg Tax Alert


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