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 (US-Luxembourg Tax Treaty, Article 10 (Dividends)); the treaty does not lower it further. 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

US-Luxembourg Tax Treaty, Article 10 (Dividends): the Article 10 cap on portfolio dividends applies to dividends paid by a company resident in either country, so the same 15% limits Luxembourg's tax on dividends paid to U.S. residents. Cross-check: IRS Publication 901 Table 1 (Luxembourg row, Dividends column) lists the same rate for the U.S. side.

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%

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