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Luxembourg: Doing deals in the Grand Duchy, an English lawyer's perspective

December 2012 / January 2013

Client Notes

Luxembourg offers one of the most flexible and attractive tax regimes in the EU with a strong and ever-expanding double-tax treaty network and attractive effective tax rates. For example, in Luxembourg there is a wide participation exemption regime for dividends, capital gains and liquidation proceeds, no withholding tax on distribution of liquidation proceeds, generally no withholding tax on interest payments made by Luxembourg companies, no statutory thin capitalisation rules, and no Luxembourg capital gains or income tax on any gains arising on an exit realised by a Luxembourg non-resident investor, and no or very limited stamp duty on the sale or issuance of shares (except in limited cases) in a Luxembourg company to name just a few of the tax benefits of investing through Luxembourg.


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