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Tax authorities

Administration des Contributions Directes
45, Boulevard Roosevelt, L-2982, Luxembourg
Tel: +352 40 800 1
Fax: +352 40 800 2022

Tax rates at a glance

(As of August 2015)

Corporate income tax 21% (a)
Capital gains rate 21% (a)
Branch tax rate 21% (a)

Withholding tax
   Dividends 0%/15% (b)
   Interest 0%/10%
   Royalties 0%

Net operating losses (years)
   Carryback 0
   Carryforward Unlimited

  1. This is the maximum rate. A municipal business tax and an additional employment fund contribution (employment fund surcharge) are also levied on income. A new minimum tax regime is effective from January 1 2013.
  2. A 15% dividend withholding tax is imposed on payments to resident and nonresidents. Under Luxembourg domestic law, a full withholding tax exemption applies to dividends if they are paid to qualifying entities established in EU/EEA member states, Switzerland or a country with which Luxembourg has entered into a double tax treaty and if certain conditions are met.


Sébastien Labbé and Flora Castellani
KPMG Luxembourg

The international trends of increased tax transparency and the fight against unfair tax competition have seen Luxembourg introduce several new tax measures in recent months, report Sébastien Labbé and Flora Castellani of KPMG.

[Show full article]

Leading firms

The Luxembourg market is going through a transitional period following the Lux Leaks scandal of last year that unearthed Big 4 tax rulings agreed between multinational companies and the Luxembourg tax authorities. Despite the fact that the Belgium Special ... [more]

Jean Schaffner and Patrick Mischo are joint heads of tax at the Luxembourg branch of Allen & Overy, leading a team of 10 dedicated tax specialists. The team has added Sophie Balliet from EY, Zofia White from the OECD and welcomed back Anne de Bourcy. ... [more]

Eric Fort, Thierry Lesage, Alain Goebel and Bruno Gasparotto are the four tax partners at Arendt & Medernach, guiding a large team of 23 tax professionals, who engage across the private equity, real estate, investment management and banking industries.The ... [more]

Raymond Krawczykowski is leader of the Deloitte Luxembourg tax group. It is one of the country's largest tax service providers, with around 400 tax specialists. This year the team has experienced significant growth, with the addition of a new partner, ... [more]

Sebastian Labbe is head of tax for KPMG in Luxembourg. It is one of the largest accounting firms in the country, with a corporate business tax practice, a financial services team, indirect and international tax, people services and accounting advisory ... [more]

Loyens & Loeff is an internationally based law firm advising on Belgian, Luxembourg, Dutch and Swiss law. The tax practice in Luxembourg City is led by Pieter Stalman, who specialises in advising multinational clients on cross-border transactions and ... [more]


PwC is a global market leader for its comprehensive and highly specialised tax services. Wim Piot is tax leader for PwC Luxembourg, and heads a group of around 660 tax professionals. He initially joined PwC Belgium in 1997 and specialises in real estate ... [more]

ATOZ, Taxand Luxembourg recently gained three new partners through internal promotion in its tax department: Romain Tiffon, Hugues Henaff and Jeremie Schaeffer. Now there are 15 tax partners in total alongside the 53 other professionals in the team. ... [more]

Baker & McKenzie's tax team in Luxembourg is very well established and recognised as one of the strongest tax teams out of any of the international law firms in the country. Team leader is André Pesch, who has more than 20 years of experience. He ... [more]

Bonn Steichen & Partners is led by founding partner Alain Steichen, and has one other partner and senior counsel, Christine Beernaerts. Steichen has a wealth of expertise in banking and financial services, as well as private equity, M&A and private wealth ... [more]


Marc Schmitz is the tax leader for EY, guiding one of Luxembourg's largest tax practices, with more than 200 tax specialists. Schmitz focuses his practice within restructuring, international tax, cross-border transactions and general tax advisory for ... [more]

Bonn & Schmitt is a renowned international law firm with a strong emphasis on international corporate taxation. With an impressive client portfolio, the firm devotes most of its efforts to advising multinationals, funds and financial institutions throughout ... [more]

François-Xavier Dujardin heads the tax practice at Clifford Chance's Luxembourg office. He specialises in funds, structured finance and international tax structuring, with more than 15 years of experience as a tax professional. Overall the Luxembourg ... [more]

The Luxembourg branch of international law firm DLA Piper has Geoffrey Scardoni as its tax practice leader. The Luxembourg office is still very new; being established in 2014 with active corporate, funds, finance and tax departments. Scardoni joined ... [more]

Elvinger Hoss & Prussen has been an independent business law firm in Luxembourg since 1964 and a pioneer in the construction of Luxembourg as a leading financial centre. The tax practice consists of 19 partners. All three founders work regularly in the ... [more]

The Linklaters tax practice in Luxembourg is led by Olivier Van Ermengem who regularly advises multinational corporations in international and investment law, with a depth of experience in the establishment and reorganisation of corporate tax structures ... [more]

The Luxembourg branch of NautaDutilh is led by Christoph Joosen who specialises in international tax law. He also assists and represents many multinational groups in various industries with their planning and advises them on cross-border issues that ... [more]

Stibbe's head of tax is Ayzo van Eysinga, who specialises in international tax planning and corporate tax. He frequently advises a range of high-profile clients, including UK and US-based private equity clients, US multinational groups and wealth funds ... [more]

Jeantet Associes is an international business law firm that boasts a senior tax team with more than 15 years of in-depth tax experience. The firm caters to an impressive client list, and is "recognised in all significant client portfolios," says head ... [more]

Frédéric Feyten is the sole partner and leader of the tax practice at OPF Partners. The team is comprised of eight tax professionals who deal in tax advisory, alongside one transfer pricing specialist. Feyten is also managing partner of the firm and ... [more]

Van Campen Liem was formed in early 2012, when its founding partners decided to leave Baker & McKenzie to set up a new boutique focusing on private equity, tax and M&A. It has already attracted a number of reputable partners and senior lawyers from various ... [more]

See also

Western Europe

Firm contact details