CYPRUS塞浦路斯 

LUXEMBOURG卢森堡 

Is capital duty payable on share capital?是否有基于股本的资本税?

Yes, 0,6% on nominal value

有，票面的0.6%

No 无

Is there a special tax regime for holding companies?是否有关于控股公司的专门税制?

No 无

Yes 有

Number of jurisdictions with active income tax treaties (minimum)有活跃的所得税条约的属地数量（至少） 

45

61

What is the effective corporate tax rate? 有效的公司税率是多少?

10%  

22,05% + 6,75% Municipal Business Tax 市政营业税 

Is any tax payable in HoldCo country on disposal of HoldCo shares by a non-resident corporate shareholder?非居民公司股东抛售控股公司的股本时，在控股公司所在国是否要缴税。  

No 无  

Generally no, but with some exceptions 一般没有，但有例外

Are there thin cap limits or other restrictions on interest deductibility?是否有资本弱化或其他关于贷款利息抵减能力的规定？

No 无

Yes / No 视情况而定

Is interest on loans to acquire subsidiaries deductible against HoldCo's profits? 收购子公司贷款利息是否可以抵扣控股公司的利润？

No 不能

Yes 能

Does the foreign subsidiary have to pay tax locally on dividends? 海外子公司是否必须在本地支付股息税？

No 不需要

10,5% if non-EU 如非欧盟需要交纳10.5%

What is the required holding period? 控股时间段是多久？

None 无

1 year or commitment to hold for 1 year 一年或承诺控股一年

What is the required percentage ownership? 最低股权比例是多少？

None 无

10% or cost of acquisition at least €1,2m 10% 或收购金额在120万欧元以上

Gains on disposal of participations: Are capital losses deductible?减持收益：资本损失是否可以抵扣？

No 不能

Yes 是的

Does the foreign subsidiary have to pay tax locally on gains from disposal of shares? 海外分支是否需要支付股份转让收益的本地税？

No 不需要

10,5% if non-EU 如非欧盟需要交纳10.5%

Is relief available for the write-down in value of subsidiaries? 对分支机构的账面减记是否宽免？

No 不能

Yes 可以