Equities - rates, eligibility, availability of relief etc. - Luxembourg
Withholding Tax
| Standard rate of withholding tax: | 15% | Holding requirements / restrictions: | No |
Availability of relief
Click on the image for a larger view of the diagram showing the availability of relief at source and/or reclaim of withholding tax on income from Luxembourg equities.
| Eligible beneficial owners | Relief at Source | Quick Refund | Standard Refund |
Residents of Double Taxation Treaty (DTT) countries | No | No | Yes |