"Luxembourg tax residents are taxable on their worldwide income in Luxembourg (with treaty reliefs where applicable), while Luxembourg non-residents ar"

"Luxembourg resident individuals are subject to tax on their worldwide income."

"Luxembourg resident individuals are subject to tax on their worldwide income."

"Foreign income received by residents that is subject to a tax equivalent to Luxembourg income tax and is not exempted by a DTT is granted a tax credit"

"Luxembourg tax-resident individuals are generally taxed on their worldwide income. This means that all income deriving from Luxembourg or from abroad "

"To mitigate the risks of double taxation for businesses, it has entered into comprehensive double tax treaties with over 80 jurisdictions."

"Luxembourg tax residents deciding to leave Luxembourg remain subject to income tax in Luxembourg on the sales of shares of Luxembourg companies in whi"

"There is no specific Luxembourg legislation for the taxation of crypto-assets. Therefore the general tax rules and principles should apply."

"For individuals: Luxembourg does not impose a broad exit tax on individual taxpayers departing Luxembourg. There is no deemed disposition of financial"

"If you are leaving Luxembourg permanently, you must report your permanent departure to your last municipality of residence."

"Not informing the ACD | Continued unlimited tax liability, default tax assessments"

"Any transfer of a person's usual place of residence to another country must be registered with the population office of the municipal office for their"

"In 2006, net wealth tax was abolished for natural persons"

"This is an exemption of 50 % of gross annual earnings (excluding exempt benefits), capped at EUR 400,000 (i.e. a maximum exemption of EUR 200,000). So"

"The employee must not have been a Luxembourg tax resident, not lived within 150km from the border, or been subject to Luxembourg income tax during the"

"The municipal business tax rate is not uniform throughout Luxembourg, as each municipality sets its own rate."

"Luxembourg has implemented CFC rules in accordance with the EU Anti-Tax Avoidance Directive (ATAD)."

"The Luxembourg law implementing ATAD I (the 'ATAD Law') was published on 21 December 2018 and applies as from 1 January 2019. It introduced, among oth"

"As a consequence, the reference CIT rate for comparison purposes for the tax year 2022 is 8.5% for taxable income exceeding €200,000."

"In this case, the gain would be subject to the standard rates of individual income tax, up to a maximum of 45.78 per cent."

"If mining evolves into a commercial operation, it becomes taxable, and individuals must declare and pay taxes on the income generated from mining."

"Maximum contribution threshold: 13.856,63 (monthly from 01.01.2024)"

"An agreement effective November 1, 1993, between the United States and Luxembourg improves Social Security protection for people who work or have work"

"Luxembourg’s health system is a statutory health insurance (SHI) system, which consists of a single-payer, the National Health Insurance (Caisse Natio"