The Luxembourg government has submitted the 2017 tax reform legislation to parliament. In addition to the measures {News-2016-07-20/P/4- previously covered}, other key measures of the reform include:
- The proposed limit on the amount taxable income that may be offset by carried forward losses is abandoned, but the 17-year limit for carry forwards is maintained;
- The availability of investment tax credits is expanded to investments made in other EU/EEA Member States;
- The investment tax credit f…