CryptoTax Map
ParadiseEurope

Luxembourg

0%effective individual rate

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

Capital Gains Tax0% after 6 months
Income Tax on CryptoUp to 42%
Corporate Tax24.94%
VAT on Crypto17%

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

Safety10/10
Healthcare9/10
Institutions10/10
Business Ease8/10
Int'l Schooling9/10
Privacy4/10

Bitizenship

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