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Tax plan 2008 – corporate income tax (details)

|Proposed Changes|Luxembourg
Luxembourg

On 6 November 2007, the Luxembourg government submitted Bill No. 5801 to parliament. The most important details regarding corporate income tax, which would apply as from 1 January 2008, are summarized below.

Investment credit

The investment credit for supplementary investments in qualifying assets would be increased from 10% to 12%.

Introduction of partial exempti…

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