Western Europe · Europe
Luxembourg
Luxembourg is a Western Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 17%.
Impuesto de Sociedades
17%
IRPF
45.78%
Ganancias de Capital
26%
IVA / GST
17%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in Luxembourg is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.
Major investment fund domicile (second globally after US). IP Box: 80% exemption on qualifying IP income (effective ~5.2%). Largest private banking center in Eurozone. Impatriate tax regime.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 17%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Account opening in Luxembourg can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.
Cumplimiento y Reputación Internacional
Luxembourg is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, Luxembourg ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a reasonable proposition for founder / entrepreneur (score: 57/100). It offers a reasonable proposition for high net worth individual (score: 56/100).
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
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Service Providers in Luxembourg
No listed providers yet for Luxembourg.
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