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Luxembourg Tax Treaties
27 active treaty partners
Luxembourg maintains 27 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 10%. Interest is fully exempt (0%) in 15 of 27 treaties, with rates up to 10% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate24.94%
Individual Range8-42%
Capital Gains0%
CurrencyEUR
Key Facts
Treaty Model BasisOECD
Treaty Network85 treaties
Fiscal YearJan 1 - Dec 31
CurrencyEUR
Rate Distribution
General Dividends at 5% or below0 of 27 treaties
Qualified Dividends at 5% or below22 of 27 treaties
Interest at 0%15 of 27 treaties
Official Sources
Tax AuthorityAdministration des Contributions Directes (ACD)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 5% | 0% | 0% | In force |
| 🇧🇪Belgium | 15% / 10% | 10% | 0% | In force |
| 🇧🇷Brazil | 15% / 10% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇳China | 10% / 5% | 10% | 0% | In force |
| 🇩🇰Denmark | 15% / 5% | 0% | 0% | In force |
| 🇫🇮Finland | 15% / 5% | 0% | 0% | In force |
| 🇫🇷France | 15% / 0% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 0% | 0% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 10% / 0% | 0% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇪Ireland | 15% / 0% | 0% | 0% | In force |
| 🇮🇹Italy | 15% / 5% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 2.5% | 0% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 0% | 0% | In force |
| 🇵🇱Poland | 15% / 5% | 10% | 0% | In force |
| 🇸🇬Singapore | 10% / 5% | 0% | 0% | In force |
| 🇿🇦South Africa | 15% / 5% | 0% | 0% | In force |
| 🇰🇷South Korea | 15% / 10% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 5% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 0% | 0% | 0% | In force |
| 🇹🇷Turkey | 15% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 0% | 0% | In force |