Investment vehicles that receive or realise real estate income must declare and pay the real estate tax (prélèvement immobilier) to the Luxembourg Inland Revenue (Administration des contributions directes – ACD) annually for income from the previous year

The taxe d'abonnement is a tax levied quarterly on funds under Luxembourg law (e.g. FCP, SICAV, SICAF, SIF). It relates to the net fund volume at the end of the quarter. It is part of the total expense ratio. The tax is reported and transferred by the 20th of the following month. The tax rate is between 1 and 5 basis points depending on the fund (interest calculation method: 30/360 days).

Taxe sur la valeur ajoutée (TVA)

Withholding tax on dividends and interest