Exit tax
Under fortunately rare circumstances, Luxembourg tax residents deciding to leave Luxembourg remain subject to income tax in Luxembourg on the sales of shares of Luxembourg companies in which they have significant ownership even after they left.
The law states that the capital gains a private ...
Inheritance taxes
Luxembourg legislation is very favorable for transferring inheritance. Family wealth can be passed down from generation to generation without being substantially diminished by burdensome taxes.
If the deceased is a resident of Luxembourg, the inheritance is taxed in Luxembourg, with the ...