Calculateur d'imposition des dividendes

Luxembourg's real system does not fit the flatWithholding archetype cleanly: qualifying dividends (distributing company is a fully-taxable resident capital company, or an EU/treaty-country company taxed at a comparable rate of at least 10.5%) are 50% tax-exempt; the taxpayer also deducts a flat abattement of €1,500/yr (single) or €3,000/yr (joint/class 2 taxation) before the remaining half is taxed at the ordinary progressive barème alongside all other income; a 15% withholding tax (retenue à la source) is levied at distribution and then credited in full against the final liability. This config approximates the whole mechanism as a flat ~19.5% effective rate on the gross dividend (= 50% exemption x an assumed representative 39% marginal bracket, the rate band typical of a successful contractor/SARL-owner profile) plus the €1,500 allowance — the TRUE effective rate is progressive and will differ materially for taxpayers outside that bracket; treat the 19.5% figure as a representative average, not an exact rate.