Search Info
LU
Luxembourg
Doing Business
Luxembourg Business Guide
Luxembourg is Europe’s premier fund domicile and a top financial center, offering political stability, multilingual workforce, favorable holding company regime, and gateway to EU institutions.
Learn More
Luxembourg Business GuideLU
Luxembourg
Corporate Income Tax
Luxembourg Tax Brief
Luxembourg offers a favorable tax environment with a combined corporate income tax rate of 23.87% in Luxembourg City (from tax year 2025), comprising 16% CIT, 7% solidarity surtax, and 6.75% municipal…
Learn More
Luxembourg Tax BriefGeneral CIT Rate
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date
December 31 of the following year.
CIT Payment Due Date
At the end of the month following the receipt of the tax assessment receipt.
Estimated Payment Due Date
Quarterly installment payment.
Resident WHT (Dividend/Interest/Royalty)
15/0/0
Non-Resident WHT (Dividend/Interest/Royalty)
15/0/0
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraint.
Composite Effective Average Tax Rate
23.24%
Composite Effective Marginal Tax Rate
18.09%
LU
Luxembourg
Value-Added Tax
Luxembourg GENERAL VAT RATE
17%
GENERAL VAT RATE FOR LUXEMBOURG
LU
Luxembourg
Value-Added Tax
Luxembourg Luxembourg
17%
Standard VAT for Luxembourg
LU
Luxembourg
Legal Entity Types
Luxembourg S.à r.l.
Société à responsabilité limitée
S.à r.l. is one of the most common legal entity forms in Luxembourg and is also the most popular. It is a limited liability company, where the liability of the shareholders is limited to their contrib…
Learn More
Luxembourg S.à r.l.Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
1-40th
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. Starting from 12,500 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
1. 100% of the registered capital must be actually paid before the establishment of the company.
LU
Luxembourg
Legal Entity Types
Luxembourg S.A.
Société Anonyme
S.A. is one of the most common legal entity forms in Luxembourg, and its full name is Société Anonyme, which means anonymous company. S.A. belongs to the collective ownership, meaning that shareholder…
Learn More
Luxembourg S.A.Ownership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
31000 Euros
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
Argentina - Español
Chile - Español
Colombia - Español
Costa Rica - Español
España - Español
Estados Unidos - Español
Global - Español
Mexico - Español
Panama - Español
Peru - Español
Union Europea - Español
中国内地 - 简体中文
新加坡 - 简体中文
泰国 - 简体中文
澳大利亚 - 简体中文
马来西亚 - 简体中文
澳門特區 - 繁體中文
香港特區 - 繁體中文
