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Clarification on losses carry forward and social security deductions

10/09/2021

On 10 August 2021, the Luxembourg Tax Authorities issued a new circular I.C.C n° 31 clarifying the application of carried forward tax losses and the deductibility of social security contributions for municipal business tax purposes. Carry forward tax losses Luxembourg...

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Authors

Portrait ofFrédéric Feyten
Frédéric Feyten
Managing Partner | Avocat
Luxembourg
Portrait ofDelphine Danhoui
Delphine Danhoui
Knowledge Lawyer | Avocat
Luxembourg
Ali Ganfoud