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 focus on cross-border workers

resident in Belgium, France, Germany and a case study.

The taxation of non-residents remains under constant evolution,

largely driven by EU Directives and case law impacting Luxembourg

tax legislation. For example, sections are dedicated to:

The Luxembourg law implementing the EU Directive on the

taxation of savings income;

The abolition of the Luxembourg 1929 Holding 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.

Furthermore, the guide includes a chapter dedicated to Luxembourg

investment vehicles, commonly used by investors choosing Luxembourg

as their investment platform.