> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.taxx.lu/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# 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](https://impotsdirects.public.lu/fr/conventions/luxembourg.html) with Luxembourg.

You must also complete [model 180](https://impotsdirects.public.lu/dam-assets/fr/formulaires/pers_physiques/2023/180f-2023.pdf) 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".

**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".

**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".