Luxembourg

Capital Gains Taxes (%) - Luxembourg Compared to Continent

Footnote

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Slovak Rep.	0.00%
Andorra	0.00%
Austria	0.00%
Belgium	0.00%
Bulgaria	0.00%
Croatia	0.00%
Turkey	0.00%
Czech Rep.	0.00%
Montenegro	0.00%
Germany	0.00%
Greece	0.00%
Italy	0.00%
Latvia	0.00%
Liechtenstein	0.00%
Lithuania	0.00%
Luxembourg	0.00%
Monaco	0.00%
Netherlands	0.00%
Poland	0.00%
Romania	0.00%
Russia	0.00%
Slovenia	8.50%
Cyprus	9.84%
Moldova	10.00%
Hungary	10.73%
Portugal	11.32%
France	12.90%
Macedonia	16.24%
Sweden	18.18%
Ireland	18.56%
Serbia	20.00%
Estonia	22.05%
Malta	22.98%
Norway	25.90%
Ukraine	26.00%
Switzerland	27.17%
Finland	28.00%
Spain	29.75%
UK	31.24%
Denmark	42.25%

 

 

Luxembourg: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or €250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms

 

Luxembourg publishes an apartment price time-series, with square metre prices for new and existing one family houses, apartments and apartment houses, since 1985, based on National Statistical Institute data, and available on-line from the Service Central de la Statistique et des Etudes Economiques du Luxembourg (Statec). General economic statistics can be got from the Banque Centrale du Luxembourg, and from Statec.