Are the tax rules that Luxembourg applies different from rules applied in other countries?
No. As a founding member of the European Union and OECD, Luxembourg applies the same regulations and standards as all other European countries. Tax measures open to Luxembourg companies are fully compliant with the EU code of conduct.
The tax system and non-double taxation treaty network are fully in line with these standards, as well as with general international practices.
Luxembourg companies carrying out financing operations must respect OECD transfer pricing rules.Return to fact list