Equities - rates, eligibility, availability of relief etc. - Luxembourg


Withholding Tax

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 ownersRelief at SourceQuick RefundStandard Refund
Residents of Double Taxation Treaty (DTT) countriesNoNoYes