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Luxembourg

Corp Tax: 16%Setup: 75 EURIncorporate: 14 daysData Quality: 100%

Tax Rates

Corporate Tax

16%Verified Aug 58067

Small Business Rate

14%

Effective Corporate Rate

23.87%

Capital Gains

0%Verified Aug 58067

Personal Income (Top)

42%Verified Aug 58067

VAT

17%Verified Aug 58067

VAT Reduced Rates

14%, 8%, 3%

Dividend Withholding

15%Verified Aug 58067

Tax System

System Type

worldwideVerified Aug 58067

Foreign Income Taxed

Yes

CFC Rules

YesVerified Aug 58067

Transfer Pricing

highVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Aug 58067

IP Effective Rate

4.774%

Crypto Tax

capital gainsVerified Aug 58067

Crypto Rate

42%

Participation Exemption

AvailableVerified Aug 58067

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

94Verified Aug 58067

Double Tax Agreements

Key Partners

USA, Germany, France, UK, Netherlands, Belgium, Singapore, China

Exit Tax

YesVerified Aug 58067