Brochure Rulings in Luxembourg and Contact Form

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Creavision 2015 /01- Rulings in Luxembourg

A ruling, which is a written statement, issued to a taxpayer by tax authorities, that interprets and applies the tax law to a specific case or set of facts.

Rulings are neither contracts nor mutual agreements but a unilateral decision by the tax authorities. Any taxpayer, individual or a company, may submit such a Request in writing to its tax office and seek such a binding decision in order to get legal certainty as to the tax treatment of a specific operation and the tax assessment at a later stage.

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