On 6 November 2012, the Luxembourg Minister of Finance presented additional tax measures for the 2013 Budget to the Budget and Finance Committee of the Luxembourg parliament. The most important additions, which will generally apply from 1 January 2013, are described below. For previous coverage, see Luxembourg-1, News 9 October 2012. Companies (a) Investment deduction. The investment deduction will be reduced. (b) Minimum corporate income tax. A minimum corporate income tax will be introduced ranging from EUR 500 for small companies to EUR 20,000 and not EUR 10,000 as previously reported, depending on the amount of profit.