• IRC – Corporate Tax :

The corporate tax, IRC (L’impôt sur le revenu des collectivités) will continuously decreased until 2018. Before at 21%, he is now established at 19% and will be decreased at 18% from 2018

The objectives of the reform are to enhance the competitiveness of companies, and the the attractivness of Luxembourg regarding the other european countries.

To promote entrepreneurship and small business, the IRC has been fixed at 15 % on a taxable income below 25.000 €.


  • Other changes :

The tax of 0,24% for acts of debt obligation has been abolished.

The minimum wealth tax for holding companies has been increased at̀ 4.815 €.

The tax loses carried forward has been limited at 17 years.


  • Company Vehicle

The flat rate of benefit in kind for company cars has been modified and indexed on CO2 rates emission.