The guide, first published in 2005 in French, has been entirely reviewed and updated and is now available in English in order to reach out to the international community working in Luxembourg, and investors having chosen Luxembourg as custody for their financial assets. The book, published with Promoculture in the collection #Le droit facile# has been written by a multidisciplinary team, specialized in individual taxation & social security matters, under the direction of John Hames, Ernst & Young Partner. The publication is designed as a comprehensive guide for individual non-resident taxpayers, presenting the Luxembourg tax system and serving as useful source to comply with Luxembourg tax filing requirements. The taxation principles are underlined by practical examples, with a particular focus on cross- border workers resident in Belgium, France, Germany, and a case study. Among the new themes covered: The Luxembourg law implementing the EU Directive on the taxation of savings income The abolition of the Luxembourg 1929 Holding companies regime and the introduction of an alternative vehicle, #SPF# The decision of the European Court of Justice in the #Lakebrink vs. Grand Duchy of Luxembourg# case, further to which mortgage interest may be tax deductible in Luxembourg for non-residents.