This book has been designed to give a

comprehensive overview of the key features

of Luxembourg taxation.

Luxembourg is well known for its favourable

tax system and the aim of the author is

to describe its most attractive features,

like the participation exemption, the

holding companies or the legislation on

venture capital, securitization and investment

funds. These regimes are part of a well-balanced

and competitive tax system, which

may be attractive to both high net worth

individuals and corporates.

This book will be of interest to practitioners

who are made familiar with Luxembourg tax

law. It also deals with the impact of European

Union rules, such as the Merger Directive or

the VAT regime, as well as the particularities

of Luxembourg's double tax treaty network.

In addition, inheritance tax, which has

recently been adapted to comply with EU

law, as well as gift tax are covered, and

the book provides valuable information on

related corporate and social security aspects.

Finally, the author gives practical examples

illustrating the various technical rules

described and addresses the recently

announced measures to fight the economic

crisis.