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Detail: 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 locus on cross-border workers resident in Belgium, France, Germany and a case study. The taxation of non-residents remains trader constant evolution, largely driven by EU Directives and case law impacting Luxembourg tax legislation. For example, sections are dedicated to : The Luxembourg law implemenring 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.

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