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 a tax-free bracket of €1,500 per year on income from investments for a single person, and €3,000 for a married or partnered couple.

Example :

Dividends received in Luxembourg:
Fill in form 180
Indicate on taxx.lu the sum for dividends received from Luxembourg companies in the category "Investments in securities" in the section "Dividends" (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 for dividends received from companies in a country in the European Union or in a country which has concluded a convention with Luxembourg for the avoidance of double taxation in the category "Investments in securities" in the section "Dividends" (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 from companies in a country with which Luxembourg has not concluded a convention for the avoidance of double taxation in the category "Investments in securities" in the section "Dividends" (gross amount).

Updated on: 09/07/2024