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Generic Tax Name Crisis contribution
Tax name in the national language Contribution de crise
Tax name in English Crisis contribution
Member State LU-Luxembourg
Tax in force since 2011/01/01
If abolished, date on which the tax ceases to apply 2011/12/31
Business version date 2012/01/01
Version date 2012/02/22
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 17 December 2010 implenting tax measures relating to the financial crisis.

Law of 16 December 2011 abrogating these tax measures relating to the financial crisis.

 
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, remplacement and non-professional) income

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

Witholding tax of 0.8%

 
Tax due date
 
Tax collector
 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code --

Comments