DT12252 - Luxembourg: Admissible taxes
The following taxes are admissible for credit in the UK under the convention:
- Income tax on individuals (impĂ´t sur le revenu des personnes physiques)
- tax on fees of directors of companies (impôt sur les tantièmes)
- Corporation tax (impôt sur le revenu des collectivités)
- Municipal trade tax on profits and capital (impĂ´t commercial communal d바카라 사이트™après les bĂ©nĂ©fices et capital d바카라 사이트™exploitation) except in so far as it is computed on a basis other than profits
- Capital tax (impĂ´t sur la fortune) except where computed on a basis other than profits
- Employment Fund Surcharge (Fonds pour l바카라 사이트™emploi)