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Luxembourg: Domestic Corporate Taxation

Taxation of Partnerships

This page was last updated on 7 July 2020.

Municipal business tax on profits is levied on all partnerships engaged in commercial activity. The partnership limited by shares (société en commandite par actions) is also subject to corporation tax (IRC) and fortune tax .

For financially transparent partnerships, see Personal Taxation with regards to the taxation of individual Luxembourg-resident partners.

 

 

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