Luxembourg investor receiving United Kingdom dividends: 0% withholding
If you're a Luxembourg resident receiving dividends from a United Kingdom-domiciled company, United Kingdom does not withhold tax on them (UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents). Verified 2026-04-19.
Treaty reference
0% UK withholding on ordinary portfolio dividends. UK REIT PIDs are a 20% exception.
Source citation
Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.
Luxembourg resident tax treatment
Other payer countries for Luxembourg investors
See all payer countries for Luxembourg investors →Other investor countries receiving United Kingdom dividends
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