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HMRC internal manual

Double Taxation Relief Manual

Luxembourg: Admissible taxes

Admissible for credit under the agreement

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.