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Europe
Luxembourg
Luxembourg is the world's second-largest investment fund center and a leading EU jurisdiction for holding companies, fund structures, and securitization vehicles. Its political stability and sophisticated legal framework make it ideal for complex international structures.
Corporate Tax
24.94% (combined rate)
Legal System
Civil Law / EU Law
Currency
Euro (EUR)
Language
French, German, Luxembourgish
Tax Overview
Corporate Tax
24.94% (combined rate)
Personal Tax
Up to 42% progressive
VAT / GST
17%
Capital Gains Tax
0% on qualifying participations
Withholding Tax
0-15% (extensive treaty reductions)
Key Advantages
World's second-largest fund domicile
EU passporting for funds and companies
Participation exemption regime
Extensive treaty network of 80+ countries
Sophisticated securitization framework
Multilingual professional workforce
Country Facts
- Population
- 650,000
- Political Structure
- Constitutional Monarchy, EU Member State
- Timezone
- UTC+1
- Exchange Controls
- None (EU member)
- Double Tax Treaties
- 80+ treaties
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Formation Fee
$5,500
Formation Fee