Newsflash 26.04.2017

Print

L.I.R. circulars concerning tax credit

The Tax Administration (l’Administration des Contributions Directes) has issued three new L.I.R. circulars concerning income tax and tax credit, dated 7 April 2017: 

• Circular of the Tax Administration’s Director L.I.R. No. 154ter/1 concerning the single-parent tax credit and the application of the provisions of Article 154ter L.I.R, 
• Circular of the Tax Administration’s Director L.I.R. No. 154quater/1 concerning the employee tax credit, employer component, and the application of the provisions of Article 154quater L.I.R, 
• Circular of the Tax Administration’s Director L.I.R. No. 154quinquies/1 concerning the pensioners’ tax credit, pension fund/other pension payer component, and the application of Article 154quinquies L.I.R.

These three circulars provide details to complement or illustrate the new tax credit provisions introduced by the law of 23 December 2016 implementing the 2017 tax reform.

http://www.impotsdirects.public.lu/Circulaires L.I.R du 7 avril 2017