Luxembourg · LuxembourgWONE Global Partner · Luxembourg
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Luxembourg × Tax & International Structuring
Tax & International Structuring in Luxembourg
Tax and structuring for businesses, investments and deals that cross borders. In Luxembourg, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Luxembourg for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Luxembourg at a glanceWestern Europe
Luxembourg City · Thursday 5 November
09:30
Local time
- Currency
- EUR
- Working week
- Monday – Friday
- Dialling code
- +352
- Region
- Western Europe
What the rules say in Luxembourg
Tax & International Structuring, the essentials
From the Luxembourg market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research97% of statements checked against a source29 checked against an official source8 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
From tax year 2025, corporate income tax is 16% on taxable income above EUR 200,000 and 14% on income below EUR 175,000.
Between EUR 175,000 and EUR 200,000: EUR 24,500 plus 30% of the excess over EUR 175,000. A 7% solidarity surtax and municipal business tax are added.PwC Worldwide Tax Summaries · checked 2026-10-19Companies pay annual net wealth tax of 0.5% on net assets up to EUR 500 million and EUR 2.5 million plus 0.05% on the excess, with a minimum net wealth tax of EUR 535 to EUR 4,815 from tax year 2025 depending on balance sheet total.
PwC Worldwide Tax Summaries · checked 2026-10-19The combined rate of corporate income tax, 7% solidarity surtax and 6.75% municipal business tax for a company in Luxembourg City is 23.87%.
Tax year 2025; municipal business tax rates vary by commune.PwC Worldwide Tax Summaries · checked 2026-10-19The standard Luxembourg VAT rate is 17%, with an intermediate rate of 14%, a reduced rate of 8% and a super-reduced rate of 3%.
Examples: 3% for most food and books; 8% for gas and electricity; 14% for certain wines and securities safekeeping.PwC Worldwide Tax Summaries · checked 2026-10-19Dividends carry 15% withholding tax, while interest and royalties paid to non-residents are generally not subject to withholding tax.
0% on dividends to qualifying corporate shareholders, generally holding at least 10% or shares acquired for at least EUR 1.2 million for 12 months, subject to anti-abuse rules. Profit-participating interest may be treated as a dividend.PwC Worldwide Tax Summaries · checked 2026-10-19Luxembourg's Pillar Two minimum tax law was enacted on 22 December 2023; the undertaxed profits rule applies to fiscal years beginning on or after 31 December 2024 and the first GloBE Information Return for calendar-year groups is due by 30 June 2026.
In-scope multinational and large domestic groups.PwC Worldwide Tax Summaries · checked 2026-10-19Sales of Luxembourg real estate attract registration duty of 7%, plus a 3% surtax in Luxembourg City.
Contributions in exchange for shares: 3.2% plus 0.3% in Luxembourg City.PwC Worldwide Tax Summaries · checked 2026-10-19
Read the full guide: Tax, accounting and statutory reporting
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
WONE Global Partners in Luxembourg
Professionals working here
No named lead for Tax & International Structuring yet — these WONE Global professionals already work in Luxembourg and can bring the right local colleague in.
Luxembourg · LuxembourgAlso in Luxembourg
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Luxembourg.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Luxembourg
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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