The subscription tax (taxe d’abonnement) is a flat-rate registration fee levied on the negotiability of the securities of certain investment vehicles. This annual tax is levied on:
- The net assets of investment funds as well as
- In the case of family wealth management companies (Sociétés de gestion de patrimoine familial -SPF), the paid-in share capital plus share premium and a part of debt.
The subscription tax is paid on a quarterly basis.
In case of any questions, please do not hesitate to contact the subscription tax team.
Information regarding the regular transmission of account statements
The Registration, Estates and VAT Administration (AED) is pleased to inform taxpayers that the Subscription Tax Office will henceforth proceed with the systematic dispatch of account statements relating to the subscription tax, effective 20th February 2026.
This initiative aims to enhance transparency and enable each taxpayer to easily review their financial situation.
Important :
- If your account statement shows a debit balance, please settle it within 15 days after receiving the letter.
- If the account statement shows a debit balance, the taxpayer is requested to settle it within 15 days following receipt of the letter:
- Deduct the amount during your next payment(s)
- Should the full deduction of the credit amount not be feasible within two years, a refund request may be submitted by email to the subscription tax office at the following address: lux.tabo@en.etat.lu.