On 6 November 2012, the Luxembourg Minister of Finance presented additional tax measures for the 2013 Budget to the Budget and Finance Committee of the Luxembourg parliament. The most important additions, which will generally apply from 1 January 2013, are described below. For previous coverage, see Luxembourg-1, News 9 October 2012.
Companies
(a) Investment deduction. The investment deduction will be reduced.
(b) Minimum corporate inco…