Navigation path


Generic Tax Name Budget balancing tax
Tax name in the national language Impôt d'équilibrage budgétaire
Tax name in English Budget balancing tax
Member State LU-Luxembourg
Tax in force since 2015/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/16
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law of 19 December 2014 relating to the implementation of the "future package"

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Grand Duchy of Luxembourg

 
Taxpayers

All individuals affiliated to the Luxembourg social security system

 
Tax object and basis of assessment

All categories of income (professional, replacement and non-professional income, except on supplements for overtime)

 
Deductions, Allowances, Credits, Exemptions
 
Rate(s) Structure

Withholding tax of 0.5%

 
Tax due date
 
Tax collector
 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code /

Comments