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 (impĂ´t sur les tantièmes)
  • Corporation tax (impĂ´t sur le revenu des collectivitĂ©s)
  • 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)