Discover our updated brochure on Corporate Taxation in Luxembourg. Please click on the link below to download the full brochure.

Table of contents

1. Introduction


2. Overview of relevant taxes
2.1. Corporate income tax
2.2. Municipal business tax
2.3. Net worth tax
2.4. Withholding taxes
2.5. Value added tax
2.6. Registration duties
2.7. Customs and excise duties

3. Fiscal environment

3.1. Tax authorities
3.2. Tax courts
3.3. Transfer pricing
3.4. Tax compliance
3.5. Tax advances
3.6. VAT registration process

4. Investment vehicles

4.1. SOPARFI
4.2. The Luxembourg Partnerships
4.3. SICAR
4.4. Securitisation undertakings
4.5. Investment funds
4.6. Banks and financial institutions
4.7. Insurance and reinsurance companies
4.8. Pension fund regimes
4.9. SPF
4.10. The Luxembourg maritime flag
4.11. Identification of the most appropriate investment vehicle

5. International context

5.1. Luxembourg tax residence
5.2. Permanent establishment
5.3. Double taxation elimination method
5.4. Double tax treaty network
5.5. Taxation on highly-skilled workers
5.6. International initiatives on cross-border taxation issues

6. Accounting

6.1. Lux GAAP
6.2. IFRS and Lux GAAP with fair value option

7. Definitions

8. Summary table - Luxembourg vehicles

Tax at Arendt & Medernach
Arendt & Medernach Tax Team
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