Dividends in Luxembourg: withholding tax, exemptions and optimisation
Dividends in Luxembourg: 15 % withholding tax, parent-subsidiary exemption, treaty rates, resident and non-resident treatment, optimisation via SOPARFI.
Resources & News
Practical guides on Luxembourg accounting, IRC/ICC/IF and VAT tax returns, CCSS payroll management and company formation.
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Tax Consolidation in Luxembourg: Conditions, Benefits & Implications for Group Companies
Tax consolidation in Luxembourg: Article 164bis LIR conditions, 95 % participation threshold, loss offsetting, 5-year commitment, wealth tax exclusion.
Third-party AIFM in Luxembourg: when a fund should rent the regulated layer
Third-party AIFM in Luxembourg: when a RAIF or SCSp needs an authorised AIFM platform, what it covers, fees, delegation and launch risks.
VAT in Luxembourg: rates, obligations and returns
VAT in Luxembourg: applicable rates (17 %, 14 %, 8 %, 3 %), filing obligations, special regimes, intra-Community supplies and penalties.
RAIF or plain SCSp: choosing the Luxembourg wrapper for a new fund
RAIF or unregulated SCSp for a Luxembourg fund: AIFM requirement, 0.01% subscription tax, well-informed investor test, compartments and conversion paths.
SOPARFI's tax regime, the Luxembourg holding
SOPARFI in Luxembourg: taxation, obligations, advantages and points of attention for holding and participation structures.