Luxembourg Soparfi General Taxation Principles - Damalion - Independent consulting firm.

All Luxembourg Soparfis are subject to an overall combined rate of corporate income tax and municipal business tax of 24.94%. When broken down, Soparfis are subject to corporate income tax at a rate of 17% with an additional 7% for solidarity surcharge. On the other hand, the Grand Duchy assesses municipal business tax on net profits. Municipal business tax varies from one municipality to another, with Luxembourg city assessing 6.75% to Soparfis. 

This information is not intended to be a substitute for specific individualized tax or legal advice. We suggest that you discuss your specific situation with a qualified tax or legal advisor.