Dividend tax · United States investor → Luxembourg dividends

United States investor receiving Luxembourg dividends: 15% withholding

If you're a United States resident receiving dividends from a Luxembourg-domiciled company, the Luxembourg tax authority withholds 15% at source under US-Luxembourg Tax Treaty, Article 10 (Dividends). The statutory non-treaty ceiling is 15% — the bilateral treaty saves you 0 percentage points. Verified 2026-04-19.

Per $100 gross dividend

$85.00 net

$15.00 withheld at source

Treaty rate

15%

vs 15% statutory (saves 0pp)

Verification state

verified

last verified 2026-04-19

Treaty reference

US-Luxembourg Tax Treaty, Article 10 (Dividends)

15% on portfolio dividends. Luxembourg is a common fund-domicile jurisdiction; separate fund-level tax mechanics may apply.

Source citation

IRS Publication 901 Table 1 (Luxembourg row, Dividends column)

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.

United States resident tax treatment

U.S. persons taxed on worldwide dividend income; qualified dividends at 0/15/20%; ordinary dividends at ordinary rates; foreign tax credit may offset foreign withholding.

Other payer countries for United States investors

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Other investor countries receiving Luxembourg dividends

Luxembourg0%