Switzerland vs Luxembourg
Side-by-side tax comparison
Data sourced from OECD, Tax Foundation, and PwC Tax Summaries.
See methodology for full source details.
Tax profile comparison
| Dimension | Switzerland | Luxembourg |
|---|---|---|
| Corporate income tax | 8.5% | 17% |
| Withholding -- dividends | 35% | 15% |
| Withholding -- interest | 35% | 0% |
| Withholding -- royalties | 0% | 0% |
| VAT / GST (standard) | 8.1% | 17% |
| Personal income (top rate) | 11.5% | 42% |
| Capital gains | n/a | 0% |
| Digital services tax | n/a | none |
| Global minimum tax (Pillar 2) | implemented | implemented |
Double-tax treaty
In force
| Withholding type | Statutory (Switzerland) | Statutory (Luxembourg) | Treaty rate |
|---|---|---|---|
| Dividends | 35% | 15% | — |
| Interest | 35% | 0% | — |
| Royalties | 0% | 0% | — |
Treaty in force; reduced withholding rates not published in our source set — statutory rates apply unless the treaty text provides a reduction.
Effective withholding calculator
Shows the effective withholding rate on a cross-border payment from Switzerland to Luxembourg, comparing statutory vs treaty-reduced rates (if a treaty exists).
Dividends
35%
Statutory rate
Interest
35%
Statutory rate
Royalties
0%
Statutory rate