In our earlier overview of Luxembourg’s corporate tax system, we outlined the rates applicable through 2024. With effect from tax year 2025, Luxembourg has reduced its corporate income tax (CIT) rates by one percentage point, further strengthening the country’s position as a leading European business and financial hub. The fundamentals remain unchanged: corporate residents are […]
In the first two parts of this series, we looked at Luxembourg’s unregulated and regulated investment vehicles. In this final part, we turn to the third category: indirectly regulated vehicles, whose supervision by the Commission de Surveillance du Secteur Financier (CSSF) operates not at the level of the fund itself, but at the level of […]
In Part 1 of this series, we looked at Luxembourg’s unregulated investment vehicles, in this second part, we turn to regulated investment vehicles – funds which require prior authorisation by the Commission de Surveillance du Secteur Financier (CSSF) and remain subject to its ongoing prudential supervision. Regulation brings higher set-up and running costs, but in […]
Luxembourg is a small country by size, but a big one by its importance for the investment industry, as it is the largest domicile for investment funds in Europe and the second largest worldwide after the United States. It is a renowned international financial centre offering a full range of investment vehicles: regulated, indirectly regulated […]
Luxembourg’s tax system distinguishes between corporate residents and non-residents. While corporate residents are required to pay taxes on their worldwide income, corporate non-residents are only taxed on their Luxembourg source of income, i.e. income originating within Luxembourg’s borders. The corporate income tax (CIT) rates in Luxembourg are structured in a progressive manner. Businesses with taxable […]
