Taxes in Europe Database v2
Law of 4 December 1967 on income tax, Title I, Articles 146-151 (Mémorial A, 1967, pp. 1271-1273), as amended by successive laws and implementing regulations, the most recent of which are:
Law of 22 December 1993 designed to revive investment in the interests of economic development (Mémorial A, 1993, p. 2020);
Law of 23 December 1997 (Mémorial A, 1997, p. 3330);
Law of 21 December 2001 (Mémorial A, 2001, p. 3312);
Budget Law of 20 December 2002 (Mémorial A, 2002, p. 3235);
Law of 15 June 2004 (Mémorial A, 2004, p. 1568);
Law of 21 June 2005 (Mémorial A, 2005, p. 1547);
Budget Law of 22 December 2006 (Mémorial A, 2006, p. 4315).
Grand Duchy of Luxembourg.
Individuals who receive dividends from a Luxemburg-based corporation (debtor).
Basis of assessment:
Dividends are subject to a withholding tax of 15% unless if distributed to a corporate shareholder meeting under certain conditions (concerning notably a minimum size of the participation and a minimum of holding period) or unless induced under any relevant tax treaty.
15 % of gross dividends (or 17.65% if the debtor pays the tax).
Tax is withheld by the company at the moment of payment of the dividends.
Administration of direct taxes (Administration des contributions directes).