Lëtzebuerg muss säi Steiersystem erëm op de Leescht huelen, besonnesch wat "Payementer an d’Ausland" ugeet.

Dat huet d’EU-Kommissioun an hire Länner-spezifesche Recommandatiounen annoncéiert. Den héije Niveau un Dividenden an Zënserträg par Rapport zum PIB géing suggeréieren, datt d’Steierreegelen nach ëmmer aggressiv Steierplanung géingen erméiglechen, sou d’Bréisseler Exekutive an de Recommandatiounen déi e Mëttwoch publizéiert goufen. Donieft heescht et Lëtzebuerg misst méi Wunnenge bauen an nohaltege Verkéier verbesseren.

D’Recommandatioune gi vun der EU-Kommissioun ausgeschafft a mussen da vun den 28 EU-Memberstaaten am Conseil  guttgeheescht ginn. Et sinn déi lescht Recommandatioune vun der Juncker-EU-Kommissioun an et ass fir d’éischte Kéier a Joren, datt se explizit Efforten am Logement a Verkéier recommandéieren.

D'Reaktioun vum Finanzministère

De Finanzministère huet elo reagéiert an schreift, dass ee sech misst Froe stellen, ob esou Aussoen a puncto Steieren iwwerhaapt an dës EU-Recommandatioune gehéieren.

D'EU-Kommissioun hätt schonn e puer mol festgestallt, ënner anerem och an dem hei zitéierten Rapport, dass de Grand-Duché grouss Efforten gemaach hätt. Donieft géing ee sech un déi europäesch Direktiven halen, esou schreift de Finanzministère.

The Ministry of Finance of Luxembourg takes note of the EU Commission's country-specific recommendation on Aggressive Tax Planning.

It is however questionable whether recommendations on tax policy fit into the framework of the country-specific recommendations in the context of the European Semester.

The Commission has highlighted on several occasions, including in this report, that significant progress has been made by Luxembourg in the fight against aggressive tax planning through the implementation of European and internationally agreed initiatives.

The absence of withholding taxes on interest and royalties is in line with the European directive on interest and royalties which aims at eliminating withholding tax obstacles in the area of cross-border interest and royalty payment within a group of companies. It must therefore be underlined that the absence of withholding tax on interests and royalties in a Member State is in itself not an indication for aggressive tax planning.

In addition, the dividend withholding tax exemption (under article 147 LITL implementing the parent subsidiary directive) is only provided in Luxembourg, if certain conditions are met. It has been introduced in order to eliminate economic double taxation as requested by this directive.

Hence, the recommendations formulated today by the EU Commission on Luxembourg’s tax system concern legal dispositions that are in compliance with existing international and European tax standards.

Luxembourg stands ready to pursue a constructive dialogue with the Commission on these and all other relevant issues, and continues to be fully committed in the fight against aggressive tax planning.