Luxembourg: Overview of key tax measures for 2026
Including implementation of DAC9 and other Pillar Two amendments
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