The favorable tax climate put in place by the Luxembourg government ends on December 31, 2018. Until that date, capital gains on the sale of built or undeveloped land are only taxed at a quarter of the base tax rate (with a maximum of 10.5%).

Le climat fiscal avantageux mis en place par le gouvernement luxembourgeois se termine au 31 décembre 2018. Jusqu’à cette date, les plus-values réalisées sur la vente de terrains bâtis ou non bâtis ne sont imposées qu’au quart du taux de l’impôt de base (taux d’impôt maximal = 10,5%).

The law of 18 July 2018, into force since last July 30th, has deleted Chapter 6 entitled “Large stores” of the amended law of 2 September 2011 regulating access to the professions of craftsman, merchant, industrialist and some liberal professions. It is also no longer mandatory to obtain a “large sales area” authorisation in the […]