Company Formation Luxembourg

CHECK COMPANY
NAME AVAILABILITY (Step 1)



Articles

Luxembourg-Switzerland Double Tax Treaty

Updated on Thursday 14th April 2016

Rate this article
5 5 1
based on 1 reviews


Luxembourg-Switzerland-DTT.jpgLuxembourg and Switzerland have signed a double tax treaty which protects investors in the two countries from overlapping taxes. The treaty applies to individuals who are residents of one or both countries and the taxes concerned are those that apply on income and on capital. This protection against double taxation along with other provisions regarding the distributions of dividends for branches in Luxembourg or in Switzerland are advantageous for foreign investors
 

The taxes covered by the treaty

 
The convention for the avoidance of double taxation with respect to taxes on income and capital applies to the taxes imposed on behalf of one of the contracting states or its local authorities, irrespective of the manner in which they are levied.
 
The taxes to which the convention applies, in case of Luxembourg, are:
 
- the income tax on individuals;
- the corporate tax;
- the tax on fees of company directors;
- the capital tax;
- the communal trade tax.
 
Our company formation firm in Luxembourg can give you detailed information about each of these taxes and the general taxation system in Luxembourg.
 
The taxes to which the treaty applies, in case of Switzerland, are: the federal, cantonal and communal taxes on income and capital. If you are a Luxembourg investor in Switzerland, our partner company formation agents in Switzerland can help you with information about taxes.
 

Other provisions included in the agreement

 
The convention also applies for other similar or identical taxes imposed in place of or in addition to the existing taxes after the signature date of the treaty. The two states have the obligation to notify one another if any changes occur in their taxation laws.
 
The double tax agreement between Luxembourg and Switzerland sets a preferential withholding tax rate for dividends paid by a company of one contracting states to a company incorporated in the other contracting state. According to the treaty, the withholding tax rate for dividends is 15% or 5% in certain cases.
 
For the purpose of the treaty, a permanent establishment in one of the two states is a place of management, branch in Luxembourg or Switzerland, office, factory, workshop. 
 
Our company formation agents in Luxembourg can give you more information about the laws related to foreign investments in Luxembourg. You can contact us if you have questions.
 
 

Comments

There are no comments

Comments & Requests


Please note that client queries should NOT be posted here but sent through our Contact page.

Meet us in Luxembourg

Contact our specialists in company formation in Luxembourg, who have a large experience in finance and international business. 

Set up an appointment with us at (+352)278 617 15. Alternatively you can incorporate your company without traveling to Luxembourg.
 

Online Incorporation

tax-calculator-belgium

Tax Calculator

tax-calculator-luxembourg

Testimonials

Francesco-Dagnino.jpg

BridgeWest takes great care of selecting its affiliates worldwide and Luxembourg is no exception.

Francesco Dagnino, Partner of
Lexia Avvocati
www.LawyersItaly.eu

Read more testimonials

Client Reviews

I'm very pleased with the services provided by the team in Luxembourg. They have explained the company incorporation procedure in detail and made everything seem very easily accomplished! See more reviews Post your review!

We recommend ClientPedia

This website is marketed by ClientPedia

banner Clientpedia.jpg

Facebook page