DT12252 - Luxembourg: Admissible taxes
The following taxes are admissible for credit in the UK under the convention:
- Income tax on individuals (impôt sur le revenu des personnes physiques)
- tax on fees of directors of companies (impôt sur les tantièmes)
- Corporation tax (impôt sur le revenu des collectivités)
- Municipal trade tax on profits and capital (impôt commercial communal d’après les bénéfices et capital d’exploitation) except in so far as it is computed on a basis other than profits
- Capital tax (impôt sur la fortune) except where computed on a basis other than profits
- Employment Fund Surcharge (Fonds pour l’emploi)