Fir d'lescht aktualiséiert 21 January 2022
How are received dividends taxed?
Dividends are 50% exempt if they are distributed by a fully taxable capital stock company (such as an SA, SARL, etc.) that are located :
in Luxembourg or ;
in another EU Member State or ;
in a country having entered into a double taxation avoidance agreement with Luxembourg.
You must also complete model 180 when you receive dividends distributed by Luxembourg or foreign companies located in a country with which Luxembourg has concluded a double tax agreement.
You benefit from an exempt tranche of EUR 1,500 per year applying to all income from movable capital (interest and taxable dividends) received during the year.
in Luxembourg or ;
in another EU Member State or ;
in a country having entered into a double taxation avoidance agreement with Luxembourg.
You must also complete model 180 when you receive dividends distributed by Luxembourg or foreign companies located in a country with which Luxembourg has concluded a double tax agreement.
You benefit from an exempt tranche of EUR 1,500 per year applying to all income from movable capital (interest and taxable dividends) received during the year.
Example :
Dividends received in Luxembourg:
Fill in form 180
Indicate on taxx.lu the sum of column 7 for dividends received from Luxembourg companies in field "Proceeds from capital shares, profit shares or other interests from collective organizations and other products (gross amount - 50% exemption)".
Dividends received in the European Union or in a country which has concluded a convention with Luxembourg for the avoidance of double taxation:
Fill in form 180
Indicate on taxx.lu the sum of column 7 for dividends in field "a) Products of securities from States with which the Grand Duchy has conclueded conventions against double taxation (gross amount - 50% exemption)".
Dividends received in a country with which Luxembourg has not concluded a convention for the avoidance of double taxation
Indicate on taxx.lu the sum of the dividends received in field " b) Products of securities from States not referred to in a) above (gross amount)".
Dividends received in Luxembourg:
Fill in form 180
Indicate on taxx.lu the sum of column 7 for dividends received from Luxembourg companies in field "Proceeds from capital shares, profit shares or other interests from collective organizations and other products (gross amount - 50% exemption)".
Dividends received in the European Union or in a country which has concluded a convention with Luxembourg for the avoidance of double taxation:
Fill in form 180
Indicate on taxx.lu the sum of column 7 for dividends in field "a) Products of securities from States with which the Grand Duchy has conclueded conventions against double taxation (gross amount - 50% exemption)".
Dividends received in a country with which Luxembourg has not concluded a convention for the avoidance of double taxation
Indicate on taxx.lu the sum of the dividends received in field " b) Products of securities from States not referred to in a) above (gross amount)".