General tax information - types of securities, deadlines, other market specifics - Luxembourg


Types of securities

The eligible securities issued in Luxembourg are as follows:

  • Domestic bonds (denominated in Euro);
  • Foreign bonds (including private placements);
  • Equities and equity products.

Types of beneficial owner

Residents of Double Taxation Treaty (DTT) countries, which includes foreign governments and international organisations, are the only beneficial owners recognised for tax purposes in Luxembourg.

A reclaim of the relevant amount of withholding tax is available if the beneficial owner is entitled to the benefit of a reduced rate of withholding tax lower than 15% in accordance with the DTT between its country of residence and Luxembourg. The maximum rate of withholding tax is defined in the relevant DTT.

Residents of Luxembourg cannot reclaim withholding tax on income from Luxembourg securities.