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Luxembourg: Domestic Corporate Taxation

Introduction

This page was last updated on 7 July 2020.

Luxembourg has three main taxes that are levied on businesses: corporation tax, municipal business tax on profits, and fortune tax (a wealth tax). Of course there is also VAT and there are withholding taxes.

From January 2011, a ceiling of €300,000 was imposed for severance pay and golden handshakes to limit the impact of severance pay on the corporation's taxable base. Employment fund contributions were raised by 1% to 5%.

 

 

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