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Luxembourg has been a favoured place for real estate ownership structuring for nearly two decades. The main principles of Luxembourg tax law are an important factor in allowing investors to structure real estate investments or reorganisations in the most efficient way.
The purpose of this summary is not to give an exhaustive description of the Luxembourg tax system as it applies to real estate, but to give an overview of the main Luxembourg tax aspects of investing in real estate in or through Luxembourg.
Source : PWC
