Equities - rates, eligibility, availability of relief etc. - Luxembourg
|Standard rate of withholding tax:||15%||Holding requirements / restrictions:||No|
Availability of relief
Click on the image for a larger view of the diagram showing the availability of relief at source and/or reclaim of withholding tax on income from Luxembourg equities.
|Eligible beneficial owners||Relief at Source||Quick Refund||Standard Refund|
|Residents of Double Taxation Treaty (DTT) countries||No||No||Yes|