Luxembourg taxes its corporate resi

Luxembourg taxes its corporate residents on their worldwide income and non-residents
only on Luxembourg-source income.
Businesses with taxable income lower than 15,000 euros (EUR) are subject to corporate
income tax (CIT) at a rate of 20%. The CIT rate is currently 21% for companies with
taxable income in excess of EUR 15,000.
The CIT does not apply to tax transparent entities (e.g. general or limited partnerships or
European Economic Interest Grouping).

Results (English) 3:

卢森堡税收的企业的居民对他们的全球收入和非居民只就其卢森堡来源的收入

。应纳税所得额低于15000欧元（EUR）企业交纳公司所得税（CIT）
率在20%。CIT率目前为21%
的超过15000欧元的应税收入的公司。
CIT不适用于税收透明实体（例如一般的或有限合伙或
欧洲经济利益集团）。