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How is a life insurance policy taxed if I am a non-resident ?

If you hold a life insurance policy, this income is only taxable in your country of residence and is therefore completely exempt from tax in Luxembourg. The tax rules will therefore vary depending on the fiscal legislation of the country.

You can find all the relevant regulations for the three neighbouring countries by following the links below:

For France: LINK
For Belgium (there is no official article from the SPF Finance specifically addressing the taxation of life insurance policies): LINK
For Germany: LINK

Updated on: 25/07/2025

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