FIDUCIARY
LUXEMBOURG - PARIS - GENÈVE
corporate services are all other services that LPG can provide: banking assistance, business management, etc.
Our tax consultants advise businesses and individuals on their tax strategy.
our payroll department manages all aspects related to personnel administration: calculation of salaries, drafting of employment contracts, liaising with administrations, payment management, etc.
From bookkeeping to financial statements (balance sheet, income statement, annex), accounting is the core business of Fiduciaire LPG.
Corporate taxation
Favorable tax regime for impatriates
Luxembourg’s updated inpatriates regime targets international talent by offering a flat 50% income tax exemption on salaries up to EUR 400,000 of impatriates remuneration. This ensures genuine expat recruitment, enhancing the country’s competitiveness.
Personal taxation
The carried interest regime (as from 1 January 2026)
Luxembourg’s carried interest reform (effective from tax year 2026) introduces two tax treatments: quarter-rate taxation (capped around 11.45%) or exemption under AIF participation conditions.
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Corporate law
The Luxembourg private wealth management company (SPF)
Luxembourg's Private Wealth Management Company (SPF) is a non-commercial entity limited to holding and managing financial assets. Recent legislative changes, effective 1 January 2025, increased the minimum annual subscription tax from EUR 100 to EUR 1,000 and introduced new administrative fines up to EUR 250,000.
Personal taxation
Who must file an income tax return in Luxembourg?
The obligation to file a tax return depends on the category of income, the amount of income and the tax situation of the taxpayer.
Labour law
Social security contributions in the Grand Duchy of Luxembourg
Luxembourg is very competitive in terms of social contributions. In our article, discover the current rates of employer and employee social security contributions.
Corporate taxation
Participation Bonus Scheme (Article 115-13a LIR)
Discover Luxembourg's updated 2025 rules for participation bonuses under Article 115-13a LIR. Learn about tax benefits, limits, and compliance for employers and employees.