Luxembourg
Crypto gains tax-free after 6-month holding period. Short-term gains taxed as income up to 42%. Luxembourg is a major EU financial center.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
Taxed as income
Mining
Taxed as income
DeFi
Complex - depends on activity
NFTs
Same as crypto
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
Holding period benefit available
Tax-free after 6 months holding
Regulation & Residency
Regulatory Body
CSSF
Residency Requirement
EU free movement; various visas
Reporting Requirements
Annual tax return
Citizenship & Residency Path
EU residency; citizenship after 5 years
Notable Conditions
- →0% after 6 months holding
- →Major EU financial hub
- →CSSF regulates crypto
- →MiCA framework applies
- →High salaries, high cost of living
Living & Lifestyle
Cost of Living
Very High
Banking Access
Excellent
Quality of Life
Very High
Lifestyle Scores