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.

• Read article

Wages are generally freely determined by the employer and the employee. However, there is a minimum wage calculated according to the professional qualification of the employee. We are talking about the minimum skilled or unskilled social wage.

• Read article

Tax litigation in Luxembourg falls under two branches of the judiciary system: Administrative Courts and Judicial (Civil) Courts. Direct taxes, such as corporate income tax and net wealth tax, fall under the jurisdiction of Administrative Courts, while indirect taxes, including VAT and ...

• Read article

Establishing a securitization vehicle within a corporate structure enables companies to access lower-cost funding by deploying high-quality assets as collateral, thereby reducing funding costs. These are commonly used in international structure, and Luxembourg has a clear legal environment that supports securitization.

• Read article

Luxembourg’s tax authorities clarified the tax implications of simplified liquidations, treating them like mergers for tax purposes. The new rules allow tax-neutral treatment under certain conditions and preserve Net Wealth Tax (NWT) reserves. These changes benefit sole shareholders who are looking for efficient business closures.

• Read article

A Luxembourg SOPARFI is a fully taxable holding company that benefits from tax exemptions on qualifying dividends, capital gains, and certain intellectual property income. It is subject to corporate income tax, municipal business tax, and net wealth tax and may benefit from international tax treaties and European Directives.

• Read article