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Luxembourg: Overview of key tax measures for 2026

Including implementation of DAC9 and other Pillar Two amendments

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december 19, 2025

The KPMG member firm in Luxembourg prepared a report providing an overview of the following key tax measures effective for, or expected to be enacted, in 2026:

  • New carried interest regime
  • New tax credit for start-ups
  • Budget law and other announcements
  • Other individual tax measures
  • Implementation of DAC9 and other Pillar Two amendments
  • Implementation of DAC8
  • Public country-by-country (CbC) reporting
  • New income tax treaties
  • Fund taxation: withholding tax refund updates
  • Value added tax (VAT) updates
  • EU tax updates

Read the December 2025 report

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