16. - more than 40 cargo
flights/week from China
- 5th largest European
freight airport
- Hinterland port of the
North Sea
- easy procedures
(AEO, Fiscal rep.,
e-customs)
-No VAT prefinancing
欧州全域への優れたアクセス
18. London 8 ms*
Amsterdam 8.3 ms*
Frankfurt 4.5 ms*
Brussels 3.54 ms**
Paris 4.8 ms**
RTT Latency rates
(IP values) from
Luxembourg to
Europe declined
from two digit to
one digit figures
Sources : P&TLuxembourg TERALINK *,
Telecom Luxembourg ** ,Verizon, Cogent Communications
最先端の通信環境
35. LOWER TAXATION AND SOCIAL CHARGES
A HIGHLY PRODUCTIVE WORKFORCE
Labour productivity per person employed, EU 27 = base 100
100
125
150
175
Source: EY
Source: Eurostat
低い税率と社会保障費
高い労働生産性
ルクセンブルクの事業環境
36. 納税 ー 法人税
• 事業活動開始と同時に自動的にルクセンブルク直接税当局に登録される。
• 法人所得税 21% (雇用基金への拠出金を含めると22.47%)
• 地方事業税 法人課税所得の3%x225%(*ルクセンブルク市)=6.75%
ROAD TO LUXEMBOURG – あるICT企業の場合
29.22
36.1
29.83
33.99
25
0
10
20
30
40
LU FR DE BE NE
Corporate Income Tax 2015
39. 納税 ー VAT
・ VAT納税者登録を行うためには、企業がルクセンブルク登記局に
届け出が必要
・ EU内で最低率のVAT 17%~3%
・ デジタルコンテンツ配信の際のVAT一括納税システム(MOSS)
ROAD TO LUXEMBOURG – あるICT企業の場合
17
19.6 19
21 21
0
5
10
15
20
25
LU FR DE BE NE
Value Added Tax 2015
40. 納税 ー 個人所得税
・ 累進課税で最高率43,6%
ROAD TO LUXEMBOURG – あるICT企業の場合
43.6
49
45
50
52
38
40
42
44
46
48
50
52
54
LU FR DE BE NE
Personal Income Tax 2015
41. LOW TAXATION PRESSURE WITHIN THE EU
Cost of all taxes borne by a company in EU member states, 2011
Source: Paying Taxes 2013, World Bank & PWC
Remark: The rates included in this graphic take into account the availability of investment tax credits that may offset the tax rate liability.
ROAD TO LUXEMBOURG – あるICT企業の場合
43. FOR MORE INFORMATION: www.investinluxembourg.jp
ルクセンブルク経済通商省 貿易投資事務所(東京)
松野百合子
Tel. 03-3265-9621, yuriko.matsuno@mae.etat.lu
Editor's Notes
Located in the heart of Europe, Luxembourg is one of the smallest EU member States. Despite it’s smallness, Luxembourg is a trully multinational country.
In order to illustrate our central location please note that within a 500 km radius circle you can reach 40 % of the EU GDP. Expanding it to a 700 km radius circle you can even reach 60 % of EU GDP in just one day !
Located in the heart of Europe, Luxembourg is one of the smallest EU member States. Despite it’s smallness, Luxembourg is a trully multinational country.
In order to illustrate our central location please note that within a 500 km radius circle you can reach 40 % of the EU GDP. Expanding it to a 700 km radius circle you can even reach 60 % of EU GDP in just one day !
Our central location, our well developped rail connections, our closeness to two major north sea port, and last but not least, our exceptional air freight connecting, puts Luxembourg into direct acces to the european consumer market
A major investment program launched by our government over the last 6 years in the field of it’s ICT infrastructures through high speed connections, internet exchange points and high level data centres has made out of Luxembourg the place to be in terms of ICT in Europe. Luxembourg is connected through several fiber optic networks to all major POP’s in Europe.
ブリュッセルとのレイテンシは3.8msに下がりました。
Thanks to Low taxation and low social charges, the employee benefits from the highest net salary and the employer faces the lowest wage cost for a given gross salary in Western Europe. Combined with a highly productive workforce this makes Luxembourg extremely competitive in terms of labour costs.
The total tax cost indicator calculates a Total Tax Rate using the PWC methodology. This is a measure of the cost of all taxes borne by the company when paid, including labour taxes and contributions borne by the employer, property taxes, indirect taxes, and environmental taxes, as well as corporate income tax. Taxes collected on behalf of government, but not borne by the company, do not impact the TTR. This is the case for most consumption taxes including sales taxes and value added tax18), and taxes and contributions deducted from employees’ salaries. It is important to note, however, that these taxes collected generate administrative obligations and therefore, the time to comply and payments indicators do collect and reflect data on these taxes.
Profit taxes include corporate income tax and other taxes calculated by reference to profit, such as the trade tax in Germany. Coporate income tax remains a very common tax. Only eight economies out of the 183 in the study do not have a corporate income tax within their tax regime.
Labour taxes include a variety of taxes and contributions that relate to employment.
The profit tax varies significantly across the EU member States, from 2.2% in Latvia and 4.1% in Luxembourg, to 21.9% in
the United Kingdom and 22.9% in Italy. In this regard, it is important to recognise that these variances reflect not only differences in the statutory rate, but also the various detailed rules and allowances that apply in each system for calculating the tax base. Luxembourg has a statutory
rate for TaxpayerCo of 22.9%, but the availability of investment tax credits offset the corporate income tax liability.
Located in the heart of Europe, Luxembourg is one of the smallest EU member States. Despite it’s smallness, Luxembourg is a trully multinational country.
In order to illustrate our central location please note that within a 500 km radius circle you can reach 40 % of the EU GDP. Expanding it to a 700 km radius circle you can even reach 60 % of EU GDP in just one day !
I hope that my presentation gave you an overview of the importance of the European online game market how Luxembourg could serve you for your business expansion. If there are any questions...?
Our whole team will be at your disposal, to answer your questions and help to make out of Luxembourg the key of your success when you decide to expande beyond the borders of your wonderful country.
We provide you with infomration on Luxembourg of course in Japanese. We are here to bridge your needst to ....etc