Frederic Themans Dividends, Interest, and Royalties: How Are They Taxed? Luxembourg has a particularly structured tax regime for financial flows between companies. Dividends, interest, and royalties are not treated in the same way: each is subject to its own taxation and e... 2 Jul 2026
Frederic Themans Declaration Errors That Cause You to Overpay Taxes Declaration Errors That Cause You to Overpay Taxes Each year, when analysing tax returns of cross-border workers, the same overlooked issues repeatedly appear: Actual professional expenses The standar... 3 Jun 2026
Frederic Themans 2026 wage indexation in Luxembourg 2026 wage indexation in Luxembourg Luxembourg’s upcoming wage indexation is welcomed by employees, pensioners, and social benefit recipients, as it helps preserve purchasing power against inflation. H... 29 May 2026
Frederic Themans Economic Substance in Luxembourg: Are You Truly Compliant? Many companies incorporated in Luxembourg in reality have no effective presence in the country. This so-called “letterbox companies” phenomenon has been under increased scrutiny by the authorities for... 18 May 2026
Frederic Themans Can You Create a Company in Luxembourg Without Living There? It is possible to create a company in Luxembourg without living there, but under specific conditions. The personal residence of the director in Luxembourg is not a legal requirement to incorporate a c... 18 May 2026
Frederic Themans Domiciliation in Luxembourg: Legal Obligations and Best Practices Any company incorporated in Luxembourg must have a real registered office within the territory. This obligation, laid down in the amended Law of 10 August 1915 on commercial companies, is verified by ... 18 May 2026
Frederic Themans Mistakes That Trigger a Tax Audit A tax audit in Luxembourg does not always occur by chance. Certain situations or inconsistencies systematically attract the attention of the Luxembourg Inland Revenue (ACD). The main ones are listed b... 18 May 2026
Frederic Themans Increase in Family Allowances in 2027 Increase in Family Allowances in 2027 As part of the preparations for the 2028 tax reform, Luxembourg plans to increase family allowances in 2027. The planned increases are as follows: Family allowanc... 15 May 2026
Frederic Themans Increase in the Minimum Wage in Luxembourg Increase in the Minimum Wage in Luxembourg In order to keep pace with inflation, the government has decided to index wages by 2.5% over the coming months in year 2026. In addition, the social minimum ... 15 May 2026
Frederic Themans Luxembourg Tax & Business Advice – 2025 Tax Return Forms 2025 Tax return forms are now available… As of April 7, 2026, the tax return forms for the 2025 tax year are available via: • MyGuichet.lu electronically. Please ensure that you have the necessary mea... 12 May 2026
Frederic Themans Planned tax reforms for 2028 on tax classes Towards the 2028 Tax Reform At the beginning of 2026, members of Parliament have reopened the file on the reform of tax classes. Indeed, tax classes 1, 1a and 2 are expected to be abolished in favou... 12 May 2026
