Not a Latitax destination

Luxembourg

Holding and fund centre with a strong participation exemption; individuals face 45.78% at the top but long-held portfolio share gains are largely untaxed.

Income tax, top rate

Secondary

42% + 9% solidarity (45.78%)

Source: PwC Worldwide Tax Summaries - personal income tax rates · checked 2026-09-29

Capital gains

Unverified

0% on portfolio shares held 6+ months

PwC: gains taxed at normal rates. Gains on non-substantial holdings held over six months are reported as exempt; substantial holdings (over 10%) taxed at half the global rate. Not confirmed.

Source: PwC Worldwide Tax Summaries - capital gains tax rates · checked 2026-09-29

Corporate

Secondary

23.87% (Luxembourg City combined)

Source: PwC Worldwide Tax Summaries - corporate income tax rates · checked 2026-09-29

Inheritance

Unverified

0% direct line (reported)

PwC gives no figure; direct-line heirs in the legal succession are reported as exempt. Not confirmed.

Source: PwC Worldwide Tax Summaries - inheritance and gift tax rates · checked 2026-09-29

Wealth tax

Secondary