As from the tax year 2015, the two different regimes for the minimum corporate income tax will apply as follow:
For Luxembourg collective entities for which the sum of financial assets, transferable securities and bank deposits exceeds 90 % of their total assets ("SOPARFI"), the minimum corporate income tax of EUR 3,000 (EUR 3,210 including the 7 % solidarity surcharge) is only due by entities having a total balance sheet exceeding EUR 350,000;
For all other Luxembourg collective entities, the minimum corporate income tax is determined following a progressive tax scale depending on the total assets of their balance sheet at the end of the fiscal year :
Hence, as from tax year 2015 all collective entities with total assets not exceeding EUR 350,000, including the SOPARFI, are only liable to the minimum corporate income tax of EUR 535 (including the 7 % solidarity surcharge).
