Taxation - International (LuxCSD)

18.03.2022

Withholding tax

Income from international securities may be subject to tax depending on the terms and conditions of the issue. The taxability for a given ISIN is also visible via the Codelist application on the LuxCSD website and via Xact Web Portal. 
Where withholding tax is applicable, tax relief may be available either at source or through a tax refund (regardless of the tax service offered on the domestic market).

Capital gains tax

Typically, there is no capital gains tax withheld through LuxCSD on International securities held in LuxCSD. However, Capital gains tax may be payable on specific gains. LuxCSD does not assist in this regard. Please consult your tax advisor for further information.

Stamp duty

There is no stamp duty withheld through LuxCSD on securities held in LuxCSD. Stamp duty may however be payable on specific transactions. LuxCSD does not assist in this regard. Please consult your tax advisor for further information.