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Luxembourg Business, Taxation and Offshore Information

Luxembourg is in and of the European Union

Luxembourg is a constitutional monarchy and has a land area of 2,586 km2 (about 1,000 sq. miles), a population of approximately 625,000 (June 2020 estimate) and borders with Belgium, France and Germany. Luxembourg was a founding member of the EU and hosts many of its financial institutions. Languages spoken are French, German and Luxembourgish, the national language. English is also widely spoken.

Buoyant Economy Based on Financial Services

Luxembourg's economy was formerly dominated by steel production, but since the Second World War, the government has successfully encouraged a diversified financial sector to develop. Tourism is also important. In Europe, Luxembourg has the second most extensive banking industry after London with over 150 banks. Private banking is very important. The stock exchange specialises in collective investment funds and many of the several thousand Luxembourg-registered funds are also listed there. More »


Luxembourg Knowledge Base

Luxembourg: Country and Foreign Investment
Luxembourg Executive Summary »
Luxembourg Geography »
Luxembourg Population, Language and Culture »
Luxembourg Relationship with the EU »
Luxembourg Government »
Luxembourg Economy and Currency »
Luxembourg Entry and Residence »
Luxembourg Business Environment »
Luxembourg Investments by Foreigners »

Luxembourg: Types of Company
Luxembourg Company Introduction »
Luxembourg Societe Anonyme (Joint Stock Company) »
Luxembourg Societe A Responsibilite Limite »
Luxembourg General Partnership »
Luxembourg Limited Partnership »
Luxembourg Branch of Overseas Company »
Luxembourg 'Holding' Company »

Luxembourg: Offshore Business Sectors
Luxembourg Offshore Business Introduction »
Luxembourg International Holding Companies »
Luxembourg Licensing, Royalties and Franchising »
Luxembourg Investment Fund Management »
Luxembourg Offshore Banking Units »
Luxembourg Offshore Financial Services Companies »
Luxembourg Ship Management and Maritime Operations »
Luxembourg Insurance »
Luxembourg Stock Exchange »

Luxembourg: E-Commerce
Luxembourg E-Commerce Introduction »
Luxembourg Facilities »
Luxembourg Offshore Activities »

Luxembourg: Offshore Legal and Tax Regimes
Luxembourg Offshore Introduction »
Luxembourg Forms of Offshore Operation »
Luxembourg Tax Treatment of Offshore Operations »
Luxembourg - The EU's Parent/Subsidiary Directive »
Luxembourg Taxation of Foreign Employees of Offshore Operations »
Luxembourg Exchange Controls »
Luxembourg Offshore Operations »
Luxembourg Employment and Residence »

Luxembourg: Law of Offshore
Luxembourg Table of Statutes »
Luxembourg Holding Company Law »
Luxembourg CSSF Circular 02/80 »

Luxembourg: Labour Regulation
Luxembourg Regulatory Environment »
Luxembourg Labour Inspectorate »

Luxembourg: Domestic Corporate Taxation
Luxembourg Corporate Tax Introduction »
Luxembourg Scope of Corporate Income Tax »
Luxembourg Corporate Income Tax Rates »
Luxembourg Calculation of Taxable Base »
Luxembourg 'Municipal' Business Tax on Profits »
Luxembourg Taxation of Partnerships »
Luxembourg Fortune Tax »
Luxembourg Filing Requirements and Payment of Tax »
Luxembourg Withholding Tax »

Luxembourg: Personal Taxation
Luxembourg Personal Tax Introduction »
Luxembourg Residence and Liability for Taxation »
Luxembourg Income Tax »

Luxembourg: Double Tax Treaties
Luxembourg Treaty Provisions »
Luxembourg Other International Agreements »

Luxembourg: Related Information
Map of Luxembourg »