Besides the lowest level of VAT in the European Union (EU), Luxembourg's effective corporate income tax is among the most favorable in Europe. Accelerated depreciation and tax credits, applied to qualifying investments, complete the attractive tax climate, thus contributing to the successful start-up and to a high return on investment.
At a glance
- lowest VAT rate within the EU
- moderated effective corporate tax rate
- limited pressure on salary
- comprehensive participation exemption regime
- investment tax credits
- advantageous IP box
- extended non double taxation regime network.
| Conventions for the avoidance of double taxation in force | ||||
|---|---|---|---|---|
Andorra |
Greece |
Malta |
Slovakia |
Vietnam |
Armenia |
Guernsey |
Mauritius |
Slovenia |
|
Austria |
Hong Kong |
Mexico |
South Africa |
|
Azerbaijan |
Hungary |
Moldova |
South Korea |
|
Bahrain |
Iceland |
Monaco |
Spain |
|
Barbados |
India |
Mongolia |
Sri Lanka |
|
Belgium |
Indonesia |
Morocco |
Sweden |
|
Brasil |
Ireland |
Netherlands |
Switzerland |
|
Brunei |
Isle of Man |
Norway |
Taïwan |
|
Bulgaria |
Israel |
Panama |
Tajikistan |
|
Canada |
Italia |
Poland |
Thaïland |
|
China |
Japan |
Portugal |
Trinidad and Tobago |
|
Croatia |
Jersey |
Qatar |
Tunisia |
|
Czechia |
Kazakhstan |
Romania |
Turkey |
|
Denmark |
Laos |
Russia |
Ukraine |
|
Estonia |
Latvia |
San Marino |
United Arab Emirates |
|
Finland |
Liechtenstein |
Saudi Arabia |
United Kingdom |
|
France |
Lithuania |
Serbia |
United States of America |
|
Georgia |
Macedonia |
Seychelles |
Uruguay |
|
Germany |
Malaysia |
Singapore |
Uzbekistan |
|
| Conventions being negociated | |
|---|---|
Albania |
Lebanon |
Argentina |
New Zealand |
Botswana |
Oman |
Cyprus |
Pakistan |
Egypt |
Senegal |
Kuweit |
Syria |
Kyrgyzstan |
|