10 articles in this category
Guide to carried interest taxation in Luxembourg under Bill 8590 in force since 1 January 2026: contractual carry taxed at one quarter of the global rate, participation-linked carry under the capital gains framework, broadened scope of beneficiaries and structuring implications for sponsors.
Guide to the Luxembourg reverse hybrid rules under Article 168quater LIR introduced by ATAD 2: when an SCSp becomes liable to corporate income tax, the 50% associated-investor test and the CIV carve-out clarified by Circular L.I.R. n° 168quater/2 of 12 August 2025.
Dividend taxation in Luxembourg: 15 % withholding tax, parent-subsidiary exemption, tax treaty rates, treatment for residents and non-residents, optimisation via SOPARFI.
Who is taxed, who is exempt, and where to pay social contributions when working for an embassy in Luxembourg? Practical guide based on the Vienna Convention and social security rules (EU 883/2004).
Real estate capital gains taxation in Luxembourg: tax rates, possible exemptions and tax planning points when selling property.
Understanding the SCI in Luxembourg: tax transparency, partner liability, real estate capital gains and registration duties.
SOPARFI in Luxembourg: taxation, obligations, advantages and points of attention for holding and participation structures.
Guide to the Luxembourg SPF: private-wealth perimeter, financial assets only, subscription tax, treaty limits, annual certification and the cases where a SOPARFI is the better vehicle.
Tax consolidation in Luxembourg: eligibility under Article 164bis LIR, 95 % participation threshold, loss offsetting, wealth tax exclusion. Expert analysis for group companies.
VAT in Luxembourg: applicable rates (17 %, 14 %, 8 %, 3 %), filing obligations, special regimes, intra-Community supplies and penalties.