Country tax profile · 2026
Luxembourg inheritance tax
How Luxembourg taxes inheritance
Inheritance/succession duty; rate depends strongly on relationship and whether assets pass by the statutory (intestate) share. Transfers in the direct line (to children) up to the statutory share are exempt (0%); surviving spouse with common children exempt. Excess portions and non-direct heirs taxed on a sliding scale.
Compiled by MyNomadWorld for Luxembourg and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Luxembourg compares
141 of 197 countries we track have no inheritance or estate tax. Luxembourg is not one of them.
Who is a tax resident of Luxembourg?
Domicile or habitual abode (customary residence) in Luxembourg, generally presence over 6 months (worldwide taxation).
Related Luxembourg taxes
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What is the inheritance tax rate in Luxembourg?
Inheritance/succession duty; rate depends strongly on relationship and whether assets pass by the statutory (intestate) share. Transfers in the direct line (to children) up to the statutory share are exempt (0%); surviving spouse with common children exempt. Excess portions and non-direct heirs taxe