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ACKNOWLEDGEMENTS. INTRODUCTION. LIST OF ABBREVIATIONS. PART I: GENERAL. Chapter 1: Defining the reporting obligation - Choice of applicable form. Chapter 2: Liability for corporate income tax and net worth tax. Chapter 3: Liability for municipal business tax. Chapter 4: Start and end of liability, taxable periods and balance sheets. PART II: ONLINE TAX RETURN FOR RESIDENT CORPORATIONS. Chapter 1: Website for online administrative procedures: Guichet.lu. Chapter 2: Log-in procedure. Chapter 3: Selection of the procedure. PART III: FORM 500 AND ITS ANNEXES. Chapter 1: General indications. Chapter 2: Corporate income tax. Chapter 3: Municipal business tax. Chapter 4: Net worth tax. PART IV: Tax calculation. Chapter 1: Corporate income tax. Chapter 2: Municipal business tax. Chapter 3: Aggregate income tax rate for the year 2018 (CIT plus MBT). Chapter 4: Net worth tax. PART V: DEADLINE AND PROCEDURE FOR FILING THE TAX RETURN. PART VI: SPECIAL TOPICS AND ANNEXED FORMS.

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