Net wealth tax for Luxembourg holding companies
How minimum and ordinary net wealth tax apply to a Luxembourg holding company or SPV, with exempt shares, acquisition debt, cash after a sale and the special reserve.
Tax
20 articles in this category
Substance and decision-making in a Luxembourg holding company
How a Luxembourg holding company's functions, directors and records support tax residence and the assessment of tax relief.
VAT recovery on Luxembourg holding company expenses
VAT recovery for a Luxembourg holding company depends on its services and how expenses are used, including acquisitions, mixed overheads and financing.
Justifying intragroup management fees in Luxembourg
How services, allocation and arm's-length pricing support management fees paid or charged by a Luxembourg group company.
Carried interest taxation in Luxembourg from 2026
Luxembourg carried interest taxation from 2026: contractual carry, participation-linked carry, eligible fund professionals and the six-month rule.
Corporate tax in Luxembourg: profit, net wealth and annual returns
Luxembourg corporate tax explained through taxable profit, losses, net wealth, Form 500 and advance payments for ordinary resident companies.
Returning cash to shareholders beyond dividends
Returning cash from a Luxembourg company: share premium, capital reductions, class redemptions and the distinction between capital proceeds and dividends.
Selling a subsidiary through a Luxembourg holding company
A Luxembourg HoldCo disposal from signing to the use of proceeds: exemption conditions, recapture of deductions, closing accounts and net wealth tax.
Dividends in Luxembourg: withholding tax and exemptions
Luxembourg dividends explained: the 15% withholding tax, parent-company exemption, treaty relief, resident individuals and distribution formalities.
Embassy staff in Luxembourg: tax and social security
Tax and CCSS affiliation for embassy staff in Luxembourg depend on their status, residence and the agreements between the countries concerned.
The Luxembourg impatriate tax regime
Luxembourg's impatriate regime can exempt 50% of eligible pay from income tax. Salary limits, employee conditions and employer reporting determine its use.
The Luxembourg interest limitation rule
Luxembourg's interest limitation rule explained through net interest, tax EBITDA, the EUR 3 million floor, exclusions, carry-forwards and equity escape.
Luxembourg intragroup financing and transfer pricing
Luxembourg intragroup financing explained through the loan terms, borrower credit, lender functions, arm's-length return, accounting and annual review.
Real estate capital gains in Luxembourg
Luxembourg real estate capital gains explained: the five-year holding test, calculation rules, main-residence exemption, allowances and Form 700.
Reverse hybrid rules and the Luxembourg SCSp
Luxembourg reverse hybrid rules for an SCSp: the 50% associated-investor test, untaxed income condition and collective-investment-vehicle exception.
SCI in Luxembourg: capital, tax transparency and partners
Luxembourg SCI guide covering no statutory minimum capital, articles of association, tax transparency, partner liability and real-estate transfers.
SOPARFI in Luxembourg: holding activity and tax treatment
A clear guide to the Luxembourg SOPARFI, including its legal form, holding activity, tax rates, participation exemption, substance and annual duties.
SPF in Luxembourg: tax regime, restrictions and when it fits
A clear guide to the Luxembourg SPF, including eligible investors, financial assets, real-estate limits, subscription tax and the SOPARFI comparison.
Tax consolidation for Luxembourg groups
Luxembourg tax consolidation combines qualifying group results, subject to ownership conditions, matching financial years and a five-year commitment.
VAT rates, registration and returns in Luxembourg
How Luxembourg VAT applies to business activity, with the four rates, small-business exemption, return deadlines, VAT on purchases and cross-border transactions.