{"id":332302,"date":"2026-09-29T12:19:28","date_gmt":"2026-09-29T08:19:28","guid":{"rendered":"https:\/\/real-estate-mauritius.mu\/?page_id=332302"},"modified":"2026-10-06T12:37:46","modified_gmt":"2026-10-06T08:37:46","slug":"luxembourg","status":"publish","type":"page","link":"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/luxembourg\/","title":{"rendered":"Luxembourg \u2194 Mauritius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"332302\" class=\"elementor elementor-332302 elementor-332214 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-wg332214s elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"wg332214s\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div 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(max-width:1200px){.wguide--fiscal .wgf-pays{grid-template-columns:repeat(3,minmax(0,1fr))}}@media (max-width:980px){.wguide--fiscal .wgf-pays{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:560px){.wguide--fiscal .wgf-pays{grid-template-columns:minmax(0,1fr)}.wguide--fiscal .wgf-pays__carte{padding:18px}}.wguide--fiscal .wguide-accomp{margin-top:calc(44*var(--u))}.wguide--fiscal .wguide-related-card>img.wguide-bg{height:100%}.wguide--fiscal .wgf-soustitre{margin:calc(44*var(--u)) 0 calc(16*var(--u));font-size:calc(28*var(--u));line-height:1.1}.wguide--fiscal .wgf-soustitre--premier{margin-top:0}<\/style>\n<section class=\"wguide-hero\" id=\"hero\"><div class=\"wguide-hero__media\"><img fetchpriority=\"high\" class=\"wguide-bg skip-lazy\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-luxembourg-ile-maurice-heros-wg1024.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-luxembourg-ile-maurice-heros-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-luxembourg-ile-maurice-heros-wg768.webp 768w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-luxembourg-ile-maurice-heros-wg1024.webp 1024w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-luxembourg-ile-maurice-heros-wg1280.webp 1280w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-luxembourg-ile-maurice-heros-wg1600.webp 1600w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/fiscalite-luxembourg-ile-maurice-heros-wg1916.webp 1916w\" sizes=\"100vw\" width=\"1916\" height=\"821\" alt=\"Le Morne and the lagoon of Mauritius linked to Luxembourg City, with tax documents overlaid\" decoding=\"async\" loading=\"eager\" fetchpriority=\"high\" data-no-lazy=\"1\"><\/div><div class=\"wguide-hero__veil\"><\/div><div class=\"wguide-container wguide-hero__inner\"><div class=\"wguide-hero__copy\"><nav class=\"wguide-breadcrumb\" aria-label=\"Breadcrumb\"><a href=\"\/\">Home<\/a><span>\u203a<\/span><a href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\">International taxation<\/a><span>\u203a<\/span><span aria-current=\"page\">Luxembourg \u2194 Mauritius<\/span><\/nav><p class=\"wguide-eyebrow\">International Taxation &amp; Mauritius<\/p><h1>Luxembourg \u2194 Mauritius<\/h1><p class=\"wguide-hero__lead\">Who taxes your pension, your rental income, your shareholdings and your estate between Luxembourg and Mauritius.<\/p><p class=\"wguide-hero__text\">The 1995 treaty and its protocols, read article by article, and Luxembourg law as in force in 2026: whether you are leaving for Mauritius or buying from Luxembourg.<\/p><p class=\"wguide-hero__meta\"><span>Guide updated on 28 September 2026<\/span><span>31 min read<\/span><span class=\"wguide-hero__author\">By <strong>Franck Penarrubia<\/strong>, director of the Westimmo agency<\/span><span class=\"wguide-hero__contact\"><a href=\"tel:+23054834666\">+230 5483 4666<\/a> \u00b7 Royal Road, Tamarin<\/span><\/p><div class=\"wguide-actions\"><a class=\"wguide-btn wguide-btn--primary\" href=\"#qui-impose\">Who taxes what <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"#formulaire\">Get support<\/a><\/div><\/div><div class=\"wguide-hero__quote\">What Luxembourg keeps,<br>what Mauritius taxes<\/div><\/div><\/section>\n<section class=\"wguide-quickfacts\" aria-labelledby=\"quickfacts-title\"><div class=\"wguide-container wguide-quickfacts__grid\"><div class=\"wguide-quickfacts__intro\"><h2 id=\"quickfacts-title\">The essentials<\/h2><p>Four rules to know before you leave or buy.<\/p><\/div><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><rect x=\"3.5\" y=\"5\" width=\"17\" height=\"15\" rx=\"2\"\/><path d=\"M3.5 10h17M8 3v4M16 3v4\"\/><\/svg><\/span><p>Treaty signed on 15 February 1995, applicable since 1996, amended by a 2014 protocol and by the MLI<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3\"\/><circle cx=\"17\" cy=\"9\" r=\"2.4\"\/><path d=\"M3 20a6 6 0 0112 0M14.5 20a4.5 4.5 0 016.5-4\"\/><\/svg><\/span><p>Luxembourg statutory pension: taxed in Luxembourg only, even once you are settled in Mauritius<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><p>Shareholding of more than 10%: the treaty reserves the capital gain to Mauritius as soon as you live there<\/p><\/article><article class=\"wguide-fact\"><span class=\"wguide-icon\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 4h12l3 5-9 11L3 9z\"\/><path d=\"M3 9h18\"\/><\/svg><\/span><p>Estate: as a Luxembourg resident, your Mauritian property escapes Luxembourg duties; as a non-resident, only Luxembourg real estate remains subject to them<\/p><\/article><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"qui-impose\" aria-labelledby=\"qui-impose-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>01<\/span> In brief<\/p><h2 id=\"qui-impose-titre\">Who taxes what between Luxembourg and Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The treaty allocates each item of income to one of the two States, or to both with a correction. Everything depends first on your country of residence: one table for the Luxembourg resident who settles in Mauritius, another for the one who stays in Luxembourg and invests in Mauritius.<\/p><\/div><\/header><h3 class=\"wgf-soustitre wgf-soustitre--premier\">You live in Mauritius: what Luxembourg keeps<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"You are a tax resident of Mauritius\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Luxembourg\u2013Mauritius Treaty of 15 February 1995, as amended, and the Luxembourg income tax law (L.I.R.) consolidated as at 1 January 2026, read on 28 September 2026.<\/caption><thead><tr><th>Income or asset<\/th><th>Where it is taxed<\/th><th>What you need to know<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Luxembourg statutory pension (social security scheme)<\/td><td>In Luxembourg only<\/td><td>Mauritius cannot tax it; the pension fund withholds tax at source<\/td><td>Treaty, art.&nbsp;18, 3<\/td><\/tr><tr><td>Occupational supplementary pension, other private pension, annuity<\/td><td>In Mauritius only<\/td><td>In Luxembourg, benefits from a supplementary scheme are in principle exempt: tax was levied on the contributions<\/td><td>Treaty, art.&nbsp;18, 1; L.I.R., art.&nbsp;115, 17a<\/td><\/tr><tr><td>Luxembourg public-sector pension<\/td><td>In Luxembourg only<\/td><td>If you are a resident and national of Mauritius: in Mauritius only<\/td><td>Treaty, art.&nbsp;19, 2<\/td><\/tr><tr><td>Rent from a property located in Luxembourg<\/td><td>In Luxembourg<\/td><td>As a non-resident: in principle tax class 1, and a rate of at least 15%, unless treated as a resident<\/td><td>Treaty, art.&nbsp;6; L.I.R., art.&nbsp;156 and 157<\/td><\/tr><tr><td>Capital gain on a property located in Luxembourg<\/td><td>In Luxembourg<\/td><td>Progressive rate before 5 years of ownership, half the overall rate thereafter; main residence exempt under conditions<\/td><td>Treaty, art.&nbsp;13, 1; L.I.R., art.&nbsp;99bis, 99ter, 156<\/td><\/tr><tr><td>Dividends from a Luxembourg company<\/td><td>In Luxembourg and in Mauritius<\/td><td>15% withholding, limited to 10% by the treaty (5% for a company holding 10%)<\/td><td>Treaty, art.&nbsp;10; L.I.R., art.&nbsp;148<\/td><\/tr><tr><td>Interest from Luxembourg sources<\/td><td>In Mauritius only<\/td><td>Luxembourg does not levy withholding tax on ordinary interest<\/td><td>Treaty, art.&nbsp;11<\/td><\/tr><tr><td>Capital gain on shares, even a substantial shareholding<\/td><td>In Mauritius only<\/td><td>The Luxembourg \u201c15 years \/ 5 years\u201d rule yields to the treaty<\/td><td>Treaty, art.&nbsp;13, 4; L.I.R., art.&nbsp;156, 8\u00b0<\/td><\/tr><tr><td>Salary from work performed in Mauritius<\/td><td>In Mauritius<\/td><td>Even if paid by a Luxembourg employer<\/td><td>Treaty, art.&nbsp;15<\/td><\/tr><tr><td>Directors\u2019 fees (tanti\u00e8mes) from a Luxembourg company<\/td><td>In Luxembourg; in Mauritius too if they are remitted there<\/td><td>20% withholding tax; Mauritius gives credit for the Luxembourg tax<\/td><td>Treaty, art.&nbsp;16; ACD<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">You live in Luxembourg and invest in Mauritius<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"You remain a tax resident of Luxembourg\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Same texts; Mauritian scale of the Finance Act 2026 (art.&nbsp;7(v)) for the income year that opened on 1 July 2026.<\/caption><thead><tr><th>Income or asset<\/th><th>Where it is taxed<\/th><th>What you need to know<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Rent from your Mauritian property<\/td><td>In Mauritius<\/td><td>Exempt in Luxembourg, but taken into account to determine the rate on your other income<\/td><td>Treaty, art.&nbsp;6 and 24, 3, a; L.I.R., art.&nbsp;134<\/td><\/tr><tr><td>Capital gain on resale<\/td><td>Allocated to Mauritius, which does not tax it<\/td><td>Luxembourg exempts what Mauritius \u201cmay\u201d tax; have the treatment confirmed before you sell<\/td><td>Treaty, art.&nbsp;13, 1 and 24, 3, a<\/td><\/tr><tr><td>Dividends from a Mauritian company<\/td><td>In Luxembourg<\/td><td>No withholding in Mauritius; Luxembourg scale, with a 50% exemption if the company is fully taxable<\/td><td>Treaty, art.&nbsp;10; L.I.R., art.&nbsp;115, 15a<\/td><\/tr><tr><td>Interest from an account in Mauritius<\/td><td>In Luxembourg only<\/td><td>At the scale rates: the 20% final withholding applies only to paying agents in the Union and the EEA<\/td><td>Treaty, art.&nbsp;11; Guichet.lu<\/td><\/tr><tr><td>Estate on your Mauritian property<\/td><td>Nowhere<\/td><td>Luxembourg does not tax real estate located abroad; Mauritius levies no duty<\/td><td>Law of 27 December 1817; AED<\/td><\/tr><tr><td>Gift of your Mauritian property<\/td><td>Not in Luxembourg<\/td><td>Without a Luxembourg notarial deed, no Luxembourg registration duty<\/td><td>Guichet.lu, \u201cMaking a gift\u201d<\/td><\/tr><\/tbody><\/table><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"convention\" aria-labelledby=\"convention-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>02<\/span> The treaty<\/p><h2 id=\"convention-titre\">What does the tax treaty between Luxembourg and Mauritius contain?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Signed in Luxembourg on 15 February 1995, with a protocol of the same date, it covers taxes on income and on capital. A protocol signed in Brussels on 28 January 2014 modernised the exchange of information and introduced arbitration; the OECD multilateral instrument (MLI) added an anti-abuse clause.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Treaty identity card\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Administration des contributions directes (ACD, the Luxembourg direct tax authority), \u201cConventions en vigueur\u201d (treaties in force); consolidated text of the treaty as amended by the MLI, prepared by the competent authorities of both States and published by the MRA on 30 November 2020.<\/caption><thead><tr><th>Step<\/th><th>Date<\/th><th>Reference<\/th><\/tr><\/thead><tbody><tr><td>Signature<\/td><td>15 February 1995, in Luxembourg, with a protocol of the same date<\/td><td>M\u00e9morial A No.&nbsp;24 of 1996, page 895<\/td><\/tr><tr><td>Application in Luxembourg<\/td><td>From 1 January 1996<\/td><td>ACD, \u201cConventions en vigueur\u201d<\/td><\/tr><tr><td>Amending protocol<\/td><td>Signed in Brussels on 28 January 2014, with a memorandum of understanding of 10 February 2014; applied from 1 January 2016<\/td><td>M\u00e9morial A No.&nbsp;232 and No.&nbsp;247 of 2015<\/td><\/tr><tr><td>Multilateral instrument (MLI)<\/td><td>In force on 1 August 2019 for Luxembourg, on 1 February 2020 for Mauritius<\/td><td>Ratifications of 9 April 2019 and 18 October 2019<\/td><\/tr><tr><td>Effect of the MLI on the treaty<\/td><td>Withholding taxes: 1 January 2021 in Luxembourg, 1 July 2020 in Mauritius; other taxes: periods starting on or after 1 August 2020<\/td><td>MLI, art.&nbsp;35<\/td><\/tr><tr><td>Taxes covered<\/td><td>Luxembourg: personal income tax, corporate income tax, net wealth tax, municipal business tax; Mauritius: income tax<\/td><td>Treaty, art.&nbsp;2<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The clause of the 1995 protocol<\/h3><p>A Mauritian company that is not subject in Mauritius to a fixed-rate tax equivalent to at least 15%, calculated under Luxembourg law, is not a \u201cresident\u201d within the meaning of the treaty. This clause still appears in the consolidated text.<\/p><\/article><article><h3>An anti-abuse clause<\/h3><p>Since the MLI, a treaty benefit is denied if obtaining it was one of the principal purposes of an arrangement (MLI, art.&nbsp;7). A genuine, documented settlement in Mauritius remains the best support.<\/p><\/article><article><h3>Disputes and limits<\/h3><p>If you are taxed contrary to the treaty, you apply to the competent authority of either State within three years (art.&nbsp;26, as amended by the MLI); failing agreement, arbitration may be requested. The treaty settles neither estates nor gifts, and contains no article on assistance in the collection of tax.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"residence\" aria-labelledby=\"residence-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>03<\/span> Tax residence<\/p><h2 id=\"residence-titre\">How do you cease to be a Luxembourg tax resident?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>You are a Luxembourg resident for as long as you have your tax domicile or habitual abode in the Grand Duchy. Mauritius makes you a resident from 183 days of presence. If both countries regard you as a resident, the treaty decides, step by step.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/days-tax-resident-mauritius-guide\/\">Counting your days in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The residence tests of the two countries\" tabindex=\"0\"><table class=\"wguide-table\"><caption>L.I.R., art.&nbsp;2; ACD, \u201cR\u00e9sident \/ non-r\u00e9sident\u201d; Mauritian Income Tax Act and the MRA Foreign Income page.<\/caption><thead><tr><th>Test<\/th><th>Luxembourg<\/th><th>Mauritius<\/th><\/tr><\/thead><tbody><tr><td>Legal test<\/td><td>Tax domicile or habitual abode in the Grand Duchy (L.I.R., art.&nbsp;2)<\/td><td>183 days in the income year, or 270 days over that year and the two preceding ones<\/td><\/tr><tr><td>Indicator used by the authorities<\/td><td>A centre of vital interests outside Luxembourg in principle makes you a non-resident, whatever your address<\/td><td>Domicile in Mauritius, unless permanently resident abroad<\/td><\/tr><tr><td>Residence permit<\/td><td>A Luxembourg residence permit does not by itself establish tax residence<\/td><td>The residence permit does not replace the day count<\/td><\/tr><tr><td>Scope of the tax<\/td><td>Resident: worldwide income; non-resident: Luxembourg-source income only (L.I.R., art.&nbsp;2 and 156)<\/td><td>Resident: Mauritian income, and foreign income remitted to Mauritius<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>1. The permanent home<\/h3><p>You are a resident of the State where you have a permanent home available to you. If you have one in each country, of the State with which your personal and economic ties are closer (art.&nbsp;4, 2, a).<\/p><\/article><article><h3>2. Habitual abode<\/h3><p>If this centre of vital interests cannot be determined, or if you have no permanent home, of the State where you habitually live (art.&nbsp;4, 2, b).<\/p><\/article><article><h3>3. Nationality<\/h3><p>If you habitually live in both States, or in neither, of the State of which you are a national (art.&nbsp;4, 2, c).<\/p><\/article><article><h3>4. Agreement of the two authorities<\/h3><p>If you are a national of both States, or of neither, the authorities of the two States settle the question by mutual agreement (art.&nbsp;4, 2, d).<\/p><\/article><article><h3>A company<\/h3><p>Resident in both States, it is deemed resident in the State where its place of effective management is situated (art.&nbsp;4, 3).<\/p><\/article><article><h3>Your home in Mauritius<\/h3><p>Buying or renting your residence, obtaining the permit that goes with it: Westimmo organises these steps with you, supporting documents in hand. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/visa-mauritius\/\">Residence permits \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"double-imposition\" aria-labelledby=\"double-imposition-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>04<\/span> Double taxation<\/p><h2 id=\"double-imposition-titre\">How does the treaty avoid being taxed twice?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Mauritius grants a credit for Luxembourg tax. Luxembourg exempts the income that the treaty allows Mauritius to tax, while keeping it to calculate its rate; for dividends, it credits the Mauritian tax.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Elimination of double taxation\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, art.&nbsp;24; L.I.R., art.&nbsp;134; ACD, \u201cM\u00e9thode de l\u2019exemption\u201d (exemption method).<\/caption><thead><tr><th>You reside<\/th><th>Method<\/th><th>Details<\/th><\/tr><\/thead><tbody><tr><td>In Mauritius<\/td><td>Credit equal to the Luxembourg tax, set against the Mauritian tax due on the same income<\/td><td>For dividends, only the tax withheld on the dividend counts; a Mauritian company holding at least 10% also obtains a credit for the tax paid by the Luxembourg company (art.&nbsp;24, 2)<\/td><\/tr><tr><td>In Luxembourg<\/td><td>Exemption, with progression proviso<\/td><td>Except for dividends, for which Mauritian tax is credited (art.&nbsp;24, 3, b); and except for profits of a permanent establishment taxed in Mauritius at a rate equivalent to less than 15% (art.&nbsp;24, 3, c)<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>\u201cMay be taxed\u201d<\/h3><p>The treaty exempts in Luxembourg the income which, under its terms, \u201cmay be taxed\u201d in Mauritius (art.&nbsp;24, 3, a). Before counting on the exemption of income that Mauritius does not tax, have the Luxembourg treatment of your case confirmed.<\/p><\/article><article><h3>The progression proviso<\/h3><p>Exempt income is not taxed in Luxembourg, but it enters a notional base that sets the overall rate applied to your other income (L.I.R., art.&nbsp;134).<\/p><\/article><article><h3>Income that the treaty does not cover<\/h3><p>It is taxable only in the State of residence, wherever it arises (art.&nbsp;22, 1).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"bien-au-luxembourg\" aria-labelledby=\"bien-au-luxembourg-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>05<\/span> A property kept in Luxembourg<\/p><h2 id=\"bien-au-luxembourg-titre\">What happens to a property you keep in Luxembourg?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>It remains taxed in Luxembourg: rent as a non-resident, capital gain on resale depending on the holding period. On your death, it will be the only asset subject to Luxembourg duties, through the death transfer duty (droit de mutation par d\u00e9c\u00e8s): the children\u2019s statutory share and the spouse\u2019s share are exempt, the non-statutory share is taxed.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>Rent<\/h3><p>Taxable in Luxembourg (treaty, art.&nbsp;6; L.I.R., art.&nbsp;156, 7\u00b0), by return. As a non-resident, you are in principle placed in class 1, with a rate of at least 15% on this income (L.I.R., art.&nbsp;157, 5, and 157bis, 6), unless treated as a resident. Mauritius taxes it only if it is remitted there, less the Luxembourg tax (art.&nbsp;24, 2).<\/p><\/article><article><h3>Treatment as a resident<\/h3><p>On request, if at least 90% of your worldwide income is taxable in Luxembourg, or if your income not taxable in Luxembourg stays below \u20ac13,000: you regain the deductions and the tax class of residents (L.I.R., art.&nbsp;157ter).<\/p><\/article><article><h3>The capital gain<\/h3><p>Taxable in Luxembourg (treaty, art.&nbsp;13, 1; L.I.R., art.&nbsp;156, 8\u00b0). Sold within 5 years of acquisition: speculation gain, at the progressive scale. Beyond that: half the overall rate, after an allowance of \u20ac50,000 per ten-year period, \u20ac100,000 for a couple taxed jointly.<\/p><\/article><article><h3>Five years, not two<\/h3><p>Since 2025, the speculation period on a building has been five years (L.I.R., art.&nbsp;99bis and 99ter). The two-year period applied only to sales from 1 January to 30 June 2025, or until 30 September 2025 if the preliminary sale agreement was registered by 30 June.<\/p><\/article><article><h3>The former main residence<\/h3><p>Its sale is exempt, for example if you sell it no later than 31 December of the year following your move and had occupied it since acquiring it. The sale must still be declared, with annex 700.<\/p><\/article><article><h3>The estate<\/h3><p>If you die resident in Mauritius, you are no longer an \u201cinhabitant of the Grand Duchy\u201d: only this property bears the death transfer duty, at the same rate and with the same exemptions as inheritance tax: your children are exempt up to their statutory share, your spouse entirely so.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"investir-a-maurice\" aria-labelledby=\"investir-a-maurice-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>06<\/span> Investing in Mauritius<\/p><h2 id=\"investir-a-maurice-titre\">You buy in Mauritius from Luxembourg: who taxes what?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The property and its rent fall first under Mauritius: 5% registration duty on purchase, rent at the Mauritian scale, no capital gains tax. In Luxembourg, this income is exempt but counts towards your rate, and the property stays outside your Luxembourg estate.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-income-tax-mauritius-2026-2027\/\">Tax on rent in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>On purchase<\/h3><p>5% registration duty and notary fees in Mauritius. A property of at least USD 375,000 bought under a scheme opens the way to a residence permit. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\">Purchase costs \u2192<\/a><\/p><\/article><article><h3>Rent<\/h3><p>Taxed in Mauritius at the scale, without the residents\u2019 allowances; a tenant that is not an individual withholds 10% at source. In Luxembourg, exempt, but taken into account to set the rate on your other income (art.&nbsp;24, 3, a).<\/p><\/article><article><h3>Net rent of Rs&nbsp;2,000,000: Rs&nbsp;250,000<\/h3><p>On the 2026-2027 scale, Rs&nbsp;2,000,000 of net taxable rent, about \u20ac37,110, gives Rs&nbsp;250,000 of Mauritian tax, about \u20ac4,640, or 12.5%.<\/p><\/article><article><h3>Resale<\/h3><p>Mauritius does not tax an individual\u2019s capital gain; the seller pays 5% transfer tax. As the treaty allocates this capital gain to Mauritius (art.&nbsp;13, 1), Luxembourg exempts it with progression proviso. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/selling-property-mauritius-foreigner\/\">Reselling \u2192<\/a><\/p><\/article><article><h3>The estate<\/h3><p>Luxembourg inheritance tax does not apply to real estate located abroad: your Mauritian villa is not caught by it. Mauritius levies no inheritance tax.<\/p><\/article><article><h3>The bank account<\/h3><p>Its interest is taxable only in Luxembourg (art.&nbsp;11), at the scale: the 20% final withholding is available only for paying agents in the Union or the EEA.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"travail\" aria-labelledby=\"travail-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>07<\/span> Salaries, business activity, companies<\/p><h2 id=\"travail-titre\">Do you work or run a company between the two countries?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>A salary is taxed where the work is done; a self-employed person, in the State of residence, unless there is a fixed base in the other; directors\u2019 fees also in the State of the company. A Mauritian company is entitled to the treaty only if it is subject in Mauritius to a tax of at least 15%, calculated the Luxembourg way.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/self-employed-permit-or-premium-visa-mauritius\/\">Self-employed or Premium visa \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>The employee<\/h3><p>Taxable in the State where the work is performed. A stay of no more than 183 days in any twelve-month period remains taxed in the State of residence if the employer is not from the other State and does not use a permanent establishment situated there (art.&nbsp;15).<\/p><\/article><article><h3>Teleworking from Mauritius<\/h3><p>Working from Mauritius for a Luxembourg employer means working in Mauritius: the salary is taxable there. Also check that your residence permit allows this work.<\/p><\/article><article><h3>The self-employed person<\/h3><p>Taxed in the State of residence, unless he or she habitually has a fixed base in the other State (art.&nbsp;14). On departure, the assets of the business are deemed sold (see \u201cOn departure\u201d).<\/p><\/article><article><h3>Director of a Luxembourg company<\/h3><p>Directors\u2019 fees (tanti\u00e8mes) and attendance fees remain taxable in Luxembourg (art.&nbsp;16), with a 20% withholding tax according to the ACD.<\/p><\/article><article><h3>A Luxembourg company<\/h3><p>Its dividends bear a 15% withholding tax (L.I.R., art.&nbsp;148), limited by the treaty to 10%, or 5% for a company holding at least 10% of the capital (art.&nbsp;10, 2). It remains subject to corporate net wealth tax.<\/p><\/article><article><h3>A Mauritian company<\/h3><p>15% corporate tax in Mauritius and no withholding on its dividends. For the treaty, it must be subject to a fixed-rate tax of at least 15% calculated under Luxembourg law (1995 protocol): have this checked if it benefits from a partial exemption. <a href=\"https:\/\/real-estate-mauritius.mu\/en\/buy-property-mauritius-company-benefits-pitfalls\/\">Buying through a company \u2192<\/a><\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"dividendes-interets\" aria-labelledby=\"dividendes-interets-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>08<\/span> Dividends and interest<\/p><h2 id=\"dividendes-interets-titre\">How are your dividends and interest taxed?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Settled in Mauritius, you bear on your Luxembourg dividends a withholding capped at 10%, and none on your interest. As a Luxembourg resident, your Mauritian income arrives without withholding and follows the Luxembourg scale.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>Luxembourg dividends<\/h3><p>15% withholding (L.I.R., art.&nbsp;148), reduced to 10% for an individual resident in Mauritius, 5% for a company holding 10% (art.&nbsp;10, 2). For a non-resident, the withholding is in principle final taxation in Luxembourg (L.I.R., art.&nbsp;157, 3).<\/p><\/article><article><h3>Luxembourg interest<\/h3><p>Taxable only in Mauritius (art.&nbsp;11). Luxembourg law, moreover, provides for no withholding on ordinary interest paid to a non-resident.<\/p><\/article><article><h3>Mauritius side<\/h3><p>As foreign income, it is taxed there only if remitted, less the Luxembourg tax (art.&nbsp;24, 2).<\/p><\/article><article><h3>Mauritian dividends<\/h3><p>No withholding in Mauritius. As a Luxembourg resident, you declare them at the scale; half is exempt if the Mauritian company is fully taxable at a tax corresponding to Luxembourg corporate income tax (L.I.R., art.&nbsp;115, 15a).<\/p><\/article><article><h3>Mauritian interest<\/h3><p>Exempt in Mauritius for a non-resident if paid by a licensed bank, and reserved to Luxembourg by the treaty (art.&nbsp;11): progressive scale, with no final withholding.<\/p><\/article><article><h3>The Luxembourg scale<\/h3><p>From 0% to 42%, a rate reached above \u20ac234,870 of taxable income in class 1 (L.I.R., art.&nbsp;118), plus the employment fund contribution.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"plus-values\" aria-labelledby=\"plus-values-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>09<\/span> Capital gains<\/p><h2 id=\"plus-values-titre\">Who taxes your capital gains?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>On shares, the treaty gives the capital gain to the State of residence alone: Mauritius, which exempts it, once you are settled, even for a substantial shareholding in a Luxembourg company. As a Luxembourg resident, you remain subject to the six-month and 10% rules.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Taxation of capital gains\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, art.&nbsp;13; L.I.R., art.&nbsp;99bis, 99ter, 100 and 156, 8\u00b0; Guichet.lu; Mauritian Income Tax Act, Second Schedule, Part II.<\/caption><thead><tr><th>Capital gain<\/th><th>You reside in Mauritius<\/th><th>You reside in Luxembourg<\/th><\/tr><\/thead><tbody><tr><td>Shares, less than 10% of the capital<\/td><td>Mauritius only (art.&nbsp;13, 4), which exempts these gains<\/td><td>Taxed at the scale if sold within 6 months; exempt beyond<\/td><\/tr><tr><td>Substantial shareholding: more than 10% at any time in the last 5 years<\/td><td>Mauritius only (art.&nbsp;13, 4), despite the Luxembourg 15 years \/ 5 years rule<\/td><td>Scale before 6 months; beyond, half the overall rate after an allowance of \u20ac50,000 per ten years<\/td><\/tr><tr><td>Real estate in Luxembourg<\/td><td>Luxembourg: scale before 5 years, half the overall rate beyond<\/td><td>Luxembourg, same rules; main residence exempt<\/td><\/tr><tr><td>Real estate in Mauritius<\/td><td>Mauritius, which does not tax an individual\u2019s capital gain<\/td><td>Allocated to Mauritius, exempt in Luxembourg with progression proviso<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>The \u201c15 years \/ 5 years\u201d rule<\/h3><p>Domestic law targets the capital gain on a shareholding of more than 10% in a Luxembourg company, realised by a non-resident who was resident for more than fifteen years and became non-resident less than five years before the sale (L.I.R., art.&nbsp;100 and 156, 8\u00b0, b), subject to the treaty.<\/p><\/article><article><h3>What the treaty says<\/h3><p>Gains from property other than real estate or permanent establishment property are taxable only in the seller\u2019s State of residence (art.&nbsp;13, 4): as a resident of Mauritius within the meaning of the treaty, you escape this rule.<\/p><\/article><article><h3>Provided your residence is genuine<\/h3><p>The MLI anti-abuse clause (art.&nbsp;7) allows the benefit to be denied if the principal purpose of the move was to escape the rule. A lasting, documented settlement in Mauritius before the sale is your best evidence.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"pensions\" aria-labelledby=\"pensions-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>10<\/span> Pensions<\/p><h2 id=\"pensions-titre\">Where is your Luxembourg pension taxed?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The treaty distinguishes three cases: the statutory pension, which only Luxembourg taxes; supplementary and other private pensions, reserved to Mauritius; public pensions, taxed in Luxembourg except for a resident who is a Mauritian national.<\/p><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Taxation of Luxembourg pensions of a Mauritius resident\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Treaty, art.&nbsp;18 and 19; L.I.R., art.&nbsp;115, 17a, 142 and 156, 5\u00b0; ACD, tax assimilation (assimilation fiscale).<\/caption><thead><tr><th>Pension<\/th><th>Examples<\/th><th>Where it is taxed<\/th><th>Source<\/th><\/tr><\/thead><tbody><tr><td>Statutory pension<\/td><td>Old-age pension from the Caisse nationale d\u2019assurance pension (CNAP, the national pension insurance fund), paid under social security legislation<\/td><td>In Luxembourg only<\/td><td>Art. 18, 3<\/td><\/tr><tr><td>Occupational supplementary pension<\/td><td>Supplementary scheme set up by an employer (law of 8 June 1999)<\/td><td>In Mauritius only; exempt in Luxembourg in any case<\/td><td>Art. 18, 1; L.I.R., art.&nbsp;115, 17a<\/td><\/tr><tr><td>Other private pension, annuity<\/td><td>Pension from a previous job outside social security; life annuity bought for a capital sum<\/td><td>In Mauritius only<\/td><td>Art. 18, 1 and 2<\/td><\/tr><tr><td>Public-sector pension<\/td><td>State, municipality or public body, for services rendered to them<\/td><td>In Luxembourg only; in Mauritius only if you are a resident and national of Mauritius<\/td><td>Art. 19, 2<\/td><\/tr><tr><td>Pension from a public commercial activity<\/td><td>Services rendered in an industrial or commercial activity of a public body<\/td><td>Rules for private pensions<\/td><td>Art. 19, 3<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>Statutory pension: Luxembourg alone<\/h3><p>The treaty says \u201ctaxable only\u201d: Mauritius cannot tax your CNAP pension, even if remitted (art.&nbsp;18, 3). The fund withholds Luxembourg tax at source; for a non-resident, this withholding is in principle final taxation (L.I.R., art.&nbsp;157, 3).<\/p><\/article><article><h3>Supplementary pension: already taxed on the way in<\/h3><p>The employer paid 20% tax on its contributions (L.I.R., art.&nbsp;142); benefits are exempt in Luxembourg (art.&nbsp;115, 17a), except for certain in-house schemes. The treaty reserves this pension to Mauritius.<\/p><\/article><article><h3>Individual retirement savings contract<\/h3><p>Luxembourg treats its annuities as Luxembourg income where the payments were deducted (L.I.R., art.&nbsp;156, 5\u00b0, c). Have their classification under the treaty confirmed before you leave.<\/p><\/article><article><h3>Treatment as a resident<\/h3><p>A pensioner of whom at least 90% of worldwide income is taxable in Luxembourg: you may ask to be taxed as a resident, with its deductions and, for a couple, class 2.<\/p><\/article><article><h3>Public-sector pension: nationality matters<\/h3><p>Taxed in Luxembourg only, it is taxed only in Mauritius if you are both a resident and a national of Mauritius (art.&nbsp;19, 2, b).<\/p><\/article><article><h3>Mauritius side<\/h3><p>As foreign income, the pensions that the treaty reserves to Mauritius are taxed there if remitted, at the Mauritian scale.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"succession\" aria-labelledby=\"succession-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>11<\/span> Estate and gifts<\/p><h2 id=\"succession-titre\">Who taxes the estate of a Luxembourg national settled in Mauritius?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Mauritius levies no inheritance or gift tax, and the treaty does not deal with them. In Luxembourg, everything depends on your status at death: as an inhabitant of the Grand Duchy, your estate is taxed, except for your real estate located abroad; as a non-inhabitant, only your Luxembourg real estate is, through the death transfer duty. In the direct line, the exemption is limited to the statutory share; the spouse, and the partner whose declaration has been registered for more than three years, are exempt on everything they receive.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/inheritance-mauritius-europe\/\">Estate: Mauritius compared with Europe \u2192<\/a><\/div><\/header><h3 class=\"wgf-soustitre wgf-soustitre--premier\">What Luxembourg taxes<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Territoriality of Luxembourg duties\" tabindex=\"0\"><table class=\"wguide-table\"><caption>Law of 27 December 1817 on the collection of inheritance tax, art.&nbsp;1; Indirect taxation portal (AED), \u201cSuccessions\u201d and \u201cExemptions\u201d.<\/caption><thead><tr><th>Situation<\/th><th>Duty levied<\/th><th>Assets covered<\/th><\/tr><\/thead><tbody><tr><td>Deceased an inhabitant of the Grand Duchy: domicile or seat of wealth in Luxembourg<\/td><td>Inheritance tax<\/td><td>Everything received in the estate, except real estate located abroad and, under conditions, movable property located abroad<\/td><\/tr><tr><td>Deceased a non-inhabitant, for example a resident of Mauritius<\/td><td>Death transfer duty, at the same rate and with the same exemptions<\/td><td>Only his or her real estate located in Luxembourg, received in full ownership or usufruct<\/td><\/tr><tr><td>Gift of a property located in Luxembourg<\/td><td>Registration duty and 1% transcription duty<\/td><td>Deed necessarily executed before a Luxembourg notary<\/td><\/tr><tr><td>Gift of a property located abroad<\/td><td>No Luxembourg registration duty<\/td><td>No notarial deed in Luxembourg; the country where it is situated applies its own rules<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">Exemptions and rate, heir by heir<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Inheritance tax and death transfer duty\" tabindex=\"0\"><table class=\"wguide-table\"><caption>AED, \u201cExemptions\u201d and \u201cTarif\u201d (rates); Guichet.lu, \u201cIdentifier les imp\u00f4ts dus en mati\u00e8re de droit de succession\u201d (identifying the taxes due on inheritance). Statutory share: what the heir receives by virtue of his or her status, without a will; non-statutory share: what he or she receives in addition by will or gift. Base rates, increased for any net share above \u20ac10,000, up to 22\/10 beyond \u20ac1,750,000.<\/caption><thead><tr><th>Heir<\/th><th>Statutory share<\/th><th>Non-statutory share<\/th><\/tr><\/thead><tbody><tr><td>Direct line: children, grandchildren, parents, grandparents<\/td><td>Exempt<\/td><td>2.5% on the disposable portion bequeathed by preciput and outside the share, 5% on the remainder<\/td><\/tr><tr><td>Spouse<\/td><td>Exempt<\/td><td>Exempt for estates opened since 1 January 2018; previously 5% with no child or joint descendant<\/td><\/tr><tr><td>Partner whose declaration has been registered for more than three years<\/td><td>Exempt<\/td><td>Exempt<\/td><\/tr><tr><td>Brothers and sisters<\/td><td>6%<\/td><td>15%<\/td><\/tr><tr><td>Uncles, aunts, nephews, nieces<\/td><td>9%<\/td><td>15%<\/td><\/tr><tr><td>Other persons<\/td><td>15%<\/td><td>15%<\/td><\/tr><\/tbody><\/table><\/div><h3 class=\"wgf-soustitre\">Gifts<\/h3><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"Registration duties on gifts\" tabindex=\"0\"><table class=\"wguide-table\"><caption>AED, \u201cTarif\u201d (rates) of registration (additional rates included); Guichet.lu, \u201cFaire une donation\u201d (making a gift).<\/caption><thead><tr><th>Beneficiary<\/th><th>Rate<\/th><th>Details<\/th><\/tr><\/thead><tbody><tr><td>Direct line<\/td><td>1.8%<\/td><td>2.4% if the gift is made with exemption from collation<\/td><\/tr><tr><td>Spouse; partner registered for more than three years<\/td><td>4.8%<\/td><td>\u2014<\/td><\/tr><tr><td>Brothers and sisters<\/td><td>6%<\/td><td>\u2014<\/td><\/tr><tr><td>Other persons<\/td><td>8.4% to 14.4% depending on the relationship<\/td><td>Real estate in Luxembourg: 1% transcription duty in addition<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes\"><article><h3>No estate treaty<\/h3><p>The 1995 treaty covers only taxes on income and on capital: no text settles double taxation of estates between Luxembourg and Mauritius, which the absence of Mauritian duties makes less of an issue.<\/p><\/article><article><h3>Becoming a non-inhabitant changes everything<\/h3><p>Once resident in Mauritius, your accounts and securities escape Luxembourg duties; only Luxembourg real estate remains caught. You must also keep neither domicile nor seat of wealth in Luxembourg. For a death in Mauritius, the declaration must in principle be filed within twenty-four months (law of 27 December 1817).<\/p><\/article><article><h3>Preparing the transfer<\/h3><p>With a notary in Mauritius and a notary in Luxembourg. A gift of real estate in Luxembourg City also bears a municipal tax equal to 50% of the registration duties. Westimmo works with notaries who comply with Mauritian law.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"patrimoine\" aria-labelledby=\"patrimoine-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>12<\/span> Wealth<\/p><h2 id=\"patrimoine-titre\">Is there a wealth tax?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Not for an individual: Luxembourg abolished the net wealth tax for individuals, resident or not, on 1 January 2006, and Mauritius levies none. It does remain for Luxembourg companies.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>Individuals<\/h3><p>No wealth tax in Luxembourg since 2006 (ACD), nor in Mauritius.<\/p><\/article><article><h3>Companies<\/h3><p>A Luxembourg company remains subject to corporate net wealth tax; the treaty covers it (art.&nbsp;2) and governs its allocation (art.&nbsp;23).<\/p><\/article><article><h3>A Mauritian subsidiary<\/h3><p>Shares in a Mauritian company held at 10% or more since the start of the financial year are exempt from Luxembourg net wealth tax, if it is subject in Mauritius to a tax equivalent to at least 15% calculated under Luxembourg law (art.&nbsp;24, 3, d).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"depart\" aria-labelledby=\"depart-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>13<\/span> On departure<\/p><h2 id=\"depart-titre\">Does leaving Luxembourg trigger taxation?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>For business assets, yes: their transfer abroad is treated as a disposal (L.I.R., art.&nbsp;38). For private assets, Luxembourg law does not provide here for immediate general taxation of all your assets on the sole ground of departure. Some capital gains may nevertheless remain taxable after departure, notably those on a substantial shareholding where the conditions of article 156 L.I.R. are met, subject to the applicable tax treaty.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>A. Business assets<\/h3><p>The transfer abroad of assets that make up a business, a permanent establishment or individual assets of the invested net assets is treated as a disposal, notably when the operator moves his or her tax domicile or habitual abode to another State; assets that remain attached to a permanent establishment in Luxembourg, at their book value, are excepted. Price used: the estimated realisable value (L.I.R., art.&nbsp;38, 1 and 2).<\/p><\/article><article><h3>B. Private assets<\/h3><p>Departure does not, by itself, trigger taxation of all your private unrealised capital gains. What the law targets are gains realised after departure, under the precise conditions of article 156, 8\u00b0, of the L.I.R.<\/p><\/article><article><h3>The conditions of article 156, 8\u00b0, b<\/h3><p>Substantial shareholding: more than 10% of the capital, alone or with your spouse or partner and minor children, directly or indirectly, at any time in the five years preceding the sale (art.&nbsp;100, 2); in a company whose registered office or central administration is in Luxembourg; residence in Luxembourg for more than fifteen years; departure less than five years before the sale. Units of UCIs in corporate form, SICARs and SPFs are excluded (art.&nbsp;156, 8\u00b0, c).<\/p><\/article><article><h3>And within six months<\/h3><p>A substantial shareholding in a Luxembourg company sold within six months of acquisition is also caught by domestic law, whatever the length of residence (art.&nbsp;156, 8\u00b0, a).<\/p><\/article><article><h3>The effect of the Luxembourg\u2013Mauritius treaty<\/h3><p>These domestic rules apply subject to the treaty. Gains on shares are taxable only in the seller\u2019s State of residence (art.&nbsp;13, 4): as a resident of Mauritius within the meaning of article 4, you are no longer taxable in Luxembourg on this capital gain, and Mauritius does not tax it. Assets attached to a permanent establishment in Luxembourg remain taxable there (art.&nbsp;13, 2). The MLI anti-abuse clause (art.&nbsp;7) may deny the benefit if the principal purpose of the departure was to obtain it.<\/p><\/article><article><h3>The year of departure<\/h3><p>Taxation may be assessed during the year (L.I.R., art.&nbsp;117, 2) and a business\u2019s profit is closed off on the day of the change (art.&nbsp;16, 2). Take stock before leaving: the departure date, the sale date and the proof of your residence in Mauritius decide the tax.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"capitaux\" aria-labelledby=\"capitaux-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>14<\/span> Transferring your money<\/p><h2 id=\"capitaux-titre\">How do you transfer your assets and manage your accounts?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>No exchange controls in Mauritius since July 1994: money moves freely, but the bank and the notary check its origin. As a Luxembourg resident, the income from your Mauritian accounts is declared in Luxembourg.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/banking-in-mauritius-expats\/\">Opening an account in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-notes\"><article><h3>No exchange controls<\/h3><p>According to the Bank of Mauritius, they were abolished in July 1994. Prepare evidence of the origin of the funds: sale of a property, savings, inheritance.<\/p><\/article><article><h3>Your accounts in Mauritius<\/h3><p>As a Luxembourg resident, you declare their interest and dividends in your tax return (form 100), under income from movable capital. Their data are also transmitted under the CRS.<\/p><\/article><article><h3>Your Luxembourg accounts<\/h3><p>You may keep them. Once you are a non-resident, the 20% final withholding on interest no longer applies to you; this interest falls to Mauritius (art.&nbsp;11).<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"declarations\" aria-labelledby=\"declarations-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>15<\/span> Returns<\/p><h2 id=\"declarations-titre\">Which returns in the year of departure, then every year?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>In Luxembourg, you declare your income for the year of departure, then, as a non-resident, income not subject to withholding: rent, real estate capital gains. In Mauritius, you declare your income to the MRA by 15 October.<\/p><a class=\"wguide-text-link\" href=\"https:\/\/real-estate-mauritius.mu\/en\/tax-return-mauritius-newcomer\/\">Filing when you arrive in Mauritius \u2192<\/a><\/div><\/header><div class=\"wguide-tablewrap\" role=\"region\" aria-label=\"The filing calendar\" tabindex=\"0\"><table class=\"wguide-table\"><caption>L.I.R., art.&nbsp;117 and 157; ACD, non-resident FAQ; Guichet.lu; MRA, individual return guidance notes.<\/caption><thead><tr><th>When<\/th><th>In Luxembourg<\/th><th>In Mauritius<\/th><\/tr><\/thead><tbody><tr><td>The year of departure<\/td><td>Income for the year; taxation may be assessed during the year (art.&nbsp;117, 2)<\/td><td>Tax account number (TAN) with the MRA; income year from 1 July to 30 June<\/td><\/tr><tr><td>Following years<\/td><td>Non-resident return (form 100) if you have rent, a capital gain or other income without withholding, by 31 December of the following year at the latest<\/td><td>Return and payment by 15 October at the latest<\/td><\/tr><tr><td>Sale of a property in Luxembourg<\/td><td>Return with annex 700, even for an exempt main residence<\/td><td>\u2014<\/td><\/tr><\/tbody><\/table><\/div><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Pension and dividends<\/h3><p>Subject to withholding at source, they in principle require no return from a non-resident: the withholding is final taxation (L.I.R., art.&nbsp;157, 3), unless treatment as a resident is requested.<\/p><\/article><article><h3>Proof of your residence<\/h3><p>To benefit from the treaty, prepare proof of your Mauritian residence: MRA tax residence certificate, lease or deed, residence permit.<\/p><\/article><article><h3>In Mauritius<\/h3><p>A new arrival obtains a tax account number (TAN) from the MRA; the return for the year ended 30 June is due by 15 October at the latest, payment included.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"echanges\" aria-labelledby=\"echanges-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>16<\/span> Exchange of information<\/p><h2 id=\"echanges-titre\">What do the Luxembourg and Mauritian authorities share?<\/h2><\/div><div class=\"wguide-section-head__side\"><p>On request, any information that is foreseeably relevant, bank secrecy included, under article 27 arising from the 2014 protocol. And automatically, financial account data under the OECD CRS.<\/p><\/div><\/header><div class=\"wguide-notes\"><article><h3>On request<\/h3><p>Article 27: information foreseeably relevant to the treaty or to taxes of every kind; a State may not refuse on the ground that it is held by a bank or a fiduciary (art.&nbsp;27, 5).<\/p><\/article><article><h3>Automatically<\/h3><p>Luxembourg applies the CRS (law of 18 December 2015) and counts Mauritius among its partner jurisdictions (Grand-Ducal regulation of 6 June 2025). Mauritian banks report non-residents\u2019 accounts to the MRA every year.<\/p><\/article><article><h3>What this changes<\/h3><p>The Mauritian account of a Luxembourg resident is known to the Luxembourg authorities: its income must appear in the return.<\/p><\/article><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"cas\" aria-labelledby=\"cas-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>17<\/span> Practical cases<\/p><h2 id=\"cas-titre\">Three common situations<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The rules above applied to three profiles we often meet: a retiree settled in Mauritius, a couple who stayed in Luxembourg and let their villa, an entrepreneur who leaves with his shareholding.<\/p><\/div><\/header><div class=\"wguide-notes wguide-notes--gold\"><article><h3>Private-sector retiree settled in Tamarin<\/h3><p>Her CNAP pension remains taxed in Luxembourg only, by withholding; her occupational supplementary pension falls to Mauritius. Her flat in Luxembourg City, let out, remains taxed in Luxembourg; on her death, her children receive their statutory share of that flat without death transfer duty; whatever a will gave them in addition would be taxed at 2.5% or 5%, before surcharge.<\/p><\/article><article><h3>Luxembourg couple, villa let in Grand Baie<\/h3><p>Net rent of Rs&nbsp;2,000,000: Rs&nbsp;250,000 of tax in Mauritius. In Luxembourg, rent exempt but taken into account for the rate. On their death, the villa does not enter the Luxembourg estate, and Mauritius levies no duty.<\/p><\/article><article><h3>30% partner in a Luxembourg SARL, resident for twenty years<\/h3><p>Genuinely settled in Mauritius, he sells his shares three years later: the \u201c15 years \/ 5 years\u201d rule would catch the sale, but the treaty reserves the gain to Mauritius (art.&nbsp;13, 4), which does not tax it. A move whose only purpose was to avoid tax would fall under the anti-abuse clause.<\/p><\/article><\/div><aside class=\"wguide-accomp\" aria-labelledby=\"accomp-titre\"><div class=\"wguide-accomp__intro\"><p class=\"wguide-kicker wguide-kicker--light\"><span>17<\/span> Your support<\/p><h3 id=\"accomp-titre\">Settle in with Westimmo<\/h3><p>For eight years, we have settled more than 1,500 people in Mauritius. We choose with you the purchase and residence route that fits your project, and we work with notaries, banks and lawyers who comply with Mauritian law.<\/p><div class=\"wguide-accomp__actions\"><a class=\"wguide-btn wguide-btn--gold-inline\" href=\"#formulaire\">Get support <span aria-hidden=\"true\">\u2192<\/span><\/a><a class=\"wguide-btn wguide-btn--ghost\" href=\"https:\/\/wa.me\/23057406021\" target=\"_blank\" rel=\"noopener\">Write on WhatsApp<\/a><\/div><\/div><ul class=\"wguide-accomp__list\"><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"8\"\/><circle cx=\"12\" cy=\"12\" r=\"4\"\/><circle cx=\"12\" cy=\"12\" r=\".8\"\/><\/svg><\/span><strong>The right residence route<\/strong><p>PDS, RES, Smart City or G+2: the scheme that matches your budget and your residence plans.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1h-5v-6H9v6H4a1 1 0 01-1-1z\"\/><\/svg><\/span><strong>A costed purchase<\/strong><p>Registration duty, notary, EDB file, currency exchange: every item costed before you commit.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><\/span><strong>A complete EDB file<\/strong><p>Promise to sell, documents, bank letter: we prepare the file to avoid back-and-forth.<\/p><\/li><li><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M12 20s-7-4.4-7-10a4 4 0 017-2.6A4 4 0 0119 10c0 5.6-7 10-7 10z\"\/><\/svg><\/span><strong>Compliant partners<\/strong><p>Notaries, banks, lawyers: a network that complies with Mauritian law, like Westimmo.<\/p><\/li><\/ul><\/aside><\/div><\/section>\n<section class=\"wguide-section wguide-section--sand\" id=\"guides-associes\" aria-labelledby=\"liens-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>18<\/span> Related guides<\/p><h2 id=\"liens-titre\">Going further<\/h2><\/div><div class=\"wguide-section-head__side\"><p>The main guide and the pages that detail each subject.<\/p><\/div><\/header><div class=\"wguide-related-grid\"><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/taxation-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/harmonie-web-2-villa-s-harmonie-golf-by-westi-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>International Taxation & Mauritius<\/strong><small>The main guide, country by country<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/inheritance-mauritius-europe\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/Projet-SHOBA-Flic-en-Flac-Villa-Terrasse-R1-vue-mer-by-Westimmo-3-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"720\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Estate: Mauritius compared with Europe<\/strong><small>The rules of succession and transfer<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/real-estate-purchase-costs-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/villas-aloes-cap-tamarin-villa-piscine-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"675\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Purchase costs<\/strong><small>The real cost of a purchase, line by line<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/rental-income-tax-mauritius-2026-2027\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/anaya-6-terrasse-appartement-vue-lagon-tamarin-ile-maurice-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"766\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Tax on rent<\/strong><small>The scale applied, worked examples<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/visa-mauritius\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/cosy-bay-cap-tamarin-sejour-terrasse-vue-mer-by-westimmo-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"601\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Visas, permits and residence<\/strong><small>Every route to living in Mauritius<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><a class=\"wguide-related-card\" href=\"https:\/\/real-estate-mauritius.mu\/en\/living-mauritius-guide-expatriation\/\"><img loading=\"lazy\" class=\"wguide-bg\" src=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg1200.webp\" srcset=\"https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg480.webp 480w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg640.webp 640w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg800.webp 800w, https:\/\/real-estate-mauritius.mu\/wp-content\/uploads\/wguide\/westimmo-blog-randonnee-tourelle-tamarin-fr-wg1200.webp 1200w\" sizes=\"auto, (max-width: 980px) 100vw, 30vw\" width=\"1200\" height=\"900\" alt=\"\" decoding=\"async\" loading=\"lazy\"><span><strong>Living in Mauritius<\/strong><small>Preparing your departure and your first year<\/small><\/span><b aria-hidden=\"true\">\u2192<\/b><\/a><\/div><\/div><\/section>\n<section class=\"wguide-section wguide-section--sources\" id=\"sources\"><div class=\"wguide-container wguide-sources\"><div><p class=\"wguide-kicker\"><span>19<\/span> Sources &amp; methodology<\/p><h2>Reliable, up-to-date information<\/h2><p>Each rule comes from the treaty, a legal text or an official page of the Luxembourg or Mauritian authorities, read on 28 September 2026.<\/p><\/div><div class=\"wguide-source-logos\" aria-label=\"Sources consulted\"><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 9l9-5 9 5M5 9v9M9.5 9v9M14.5 9v9M19 9v9M3 20h18\"\/><\/svg><span>ACD<small>Direct taxation, Luxembourg<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M3 12h18M12 3a14 14 0 010 18M12 3a14 14 0 000 18\"\/><\/svg><span>AED<small>Registration and estates<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M3 11l9-7 9 7v9a1 1 0 01-1 1H4a1 1 0 01-1-1z\"\/><\/svg><span>MRA<small>Mauritius Revenue Authority<\/small><\/span><\/span><span><svg viewBox=\"0 0 24 24\" aria-hidden=\"true\"><path d=\"M6 3h8l4 4v14H6z\"\/><path d=\"M14 3v4h4M9 12h6M9 16h6\"\/><\/svg><span>Treaty<small>Luxembourg\u2013Mauritius, 1995<\/small><\/span><\/span><\/div><\/div><div class=\"wguide-container\"><div class=\"wguide-method\"><ul><li>Luxembourg\u2013Mauritius Treaty of 15 February 1995 and protocol of the same date: Government Notices 1995 (Mauritius), text published by the MRA<\/li><li>Protocol signed in Brussels on 28 January 2014: taxes covered, arbitration, exchange of information (MRA; M\u00e9morial A No.&nbsp;232 and No.&nbsp;247 of 2015)<\/li><li>MRA \u2014 consolidated text of the treaty as amended by the MLI, prepared with the competent authorities of both States (30 November 2020); list of treaties in force<\/li><li>Administration des contributions directes (ACD) \u2014 \u201cConventions en vigueur\u201d: publication in M\u00e9morial A No.&nbsp;24 of 1996, applicable from 1 January 1996<\/li><li>Amended law of 4 December 1967 on income tax (L.I.R.), consolidated text in force on 1 January 2026 published by the ACD: art.&nbsp;2, 16, 38, 99bis, 99ter, 100, 115, 117, 118, 134, 142, 148, 156 and 157<\/li><li>ACD \u2014 \u201cR\u00e9sident \/ non-r\u00e9sident\u201d, non-resident FAQ, tax assimilation (art.&nbsp;157ter), exemption method, withholding tax rates, net wealth tax<\/li><li>Guichet.lu \u2014 capital gains on shares and shareholdings, sale of a property, interest and final withholding, dividends, statutory pension, gifts<\/li><li>Indirect taxation portal (AED) \u2014 estates, exemptions and rates; law of 27 December 1817 on the collection of inheritance tax; registration duty rates<\/li><li>Law of 18 December 2015 on the Common Reporting Standard and Grand-Ducal regulation of 6 June 2025 (Legilux): partner jurisdictions<\/li><li>Finance Act 2026 (Mauritius), art.&nbsp;7(v); Income Tax Act, Second Schedule, Part II; MRA: Foreign Income, Exempt Income, Tax Deduction at Source<\/li><li>Bank of Mauritius: exchange controls abolished in July 1994; indicative rates of 21 September 2026: \u20ac1 = Rs&nbsp;53.8912 buying by transfer<\/li><\/ul><p>Texts read and checked on 28 September 2026. This guide sets out the rules of both countries; it does not replace the advice of a tax adviser, in Luxembourg as in Mauritius, on your situation.<\/p><\/div><\/div><\/section>\n<section class=\"wguide-section\" id=\"faq\" aria-labelledby=\"faq-section-titre\"><div class=\"wguide-container\"><header class=\"wguide-section-head wguide-section-head--split wguide-section-head--deux\"><div><p class=\"wguide-kicker\"><span>20<\/span> Frequently asked questions<\/p><h2 id=\"faq-section-titre\">Your questions on taxation between Luxembourg and Mauritius<\/h2><\/div><div class=\"wguide-section-head__side\"><p>Short answers, backed by official texts.<\/p><button class=\"wguide-text-link wguide-faq-openall\" type=\"button\" aria-expanded=\"false\">Open all +<\/button><\/div><\/header><div class=\"wguide-faq\"><section class=\"westimmo-faq\" data-faq-schema=\"true\" aria-labelledby=\"faq-titre-luxembourg\"><div class=\"westimmo-faq__inner\"><div class=\"westimmo-faq__content\"><header class=\"westimmo-faq__header\"><h2 class=\"westimmo-faq__title\" id=\"faq-titre-luxembourg\">Frequently asked questions: Luxembourg \u2194 Mauritius<\/h2><span class=\"westimmo-faq__accent\" aria-hidden=\"true\"><\/span><\/header><div class=\"westimmo-faq__list\"><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-1\" id=\"faq-q-luxembourg-1\"><span>Is there a tax treaty between Luxembourg and Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-1\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-1\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes. Signed in Luxembourg on 15 February 1995, it has applied since 1996 to taxes on income and on capital. A 2014 protocol modernised the exchange of information and introduced arbitration; the MLI added an anti-abuse clause.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-2\" id=\"faq-q-luxembourg-2\"><span>Will my Luxembourg pension be taxed in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-2\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-2\" hidden><div class=\"westimmo-faq__answer-inner\"><p>It depends on its nature. The CNAP statutory pension is taxable only in Luxembourg. An occupational supplementary pension or another private pension is taxable only in Mauritius. A public-sector pension remains taxed in Luxembourg, unless you are a resident and national of Mauritius.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-3\" id=\"faq-q-luxembourg-3\"><span>How do you cease to be a Luxembourg tax resident?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-3\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-3\" hidden><div class=\"westimmo-faq__answer-inner\"><p>By having neither tax domicile nor habitual abode in the Grand Duchy; a centre of vital interests abroad in principle makes you a non-resident. Mauritius regards you as a resident from 183 days; in the event of a conflict, the treaty decides by the permanent home, then the centre of vital interests.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-4\" id=\"faq-q-luxembourg-4\"><span>Does leaving Luxembourg for Mauritius trigger an exit tax?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-4\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-4\" hidden><div class=\"westimmo-faq__answer-inner\"><p>For business assets, yes: their transfer abroad is treated as a disposal (L.I.R., art.&nbsp;38). For private assets, Luxembourg law does not provide for immediate general taxation on the sole ground of departure. It may, however, tax after departure the capital gain on a shareholding of more than 10% in a Luxembourg company, sold less than five years after departure by a former resident of more than fifteen years (art.&nbsp;156); the treaty nevertheless reserves this gain to Mauritius once you live there (art.&nbsp;13, 4).<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-5\" id=\"faq-q-luxembourg-5\"><span>Is rent from my property in Luxembourg still taxed in Luxembourg?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-5\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-5\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes (art.&nbsp;6 of the treaty). As a non-resident, you are in principle taxed in class 1, with a rate of at least 15%, unless treated as a resident if at least 90% of your worldwide income is taxable in Luxembourg.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-6\" id=\"faq-q-luxembourg-6\"><span>What happens if I sell my Luxembourg property after leaving?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-6\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-6\" hidden><div class=\"westimmo-faq__answer-inner\"><p>The capital gain remains taxable in Luxembourg: at the scale within five years of acquisition, at half the overall rate beyond, after an allowance of \u20ac50,000. The former main residence is exempt under conditions, for example if it is sold by 31 December of the year following the move.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-7\" id=\"faq-q-luxembourg-7\"><span>I stay in Luxembourg and let my villa in Mauritius: where am I taxed?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-7\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-7\" hidden><div class=\"westimmo-faq__answer-inner\"><p>In Mauritius, at the scale, without the residents\u2019 allowances. Luxembourg exempts this rent, but takes it into account to calculate the rate on your other income.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-8\" id=\"faq-q-luxembourg-8\"><span>Does my villa in Mauritius form part of my Luxembourg estate?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-8\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-8\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No. Luxembourg inheritance tax does not apply to real estate located abroad, and Mauritius levies no inheritance tax. Your other assets remain subject to Luxembourg duties if you are an inhabitant of the Grand Duchy: your children are exempt up to their statutory share, your spouse entirely so.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-9\" id=\"faq-q-luxembourg-9\"><span>Will my heirs pay Luxembourg duties if I die resident in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-9\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-9\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Only on your real estate located in Luxembourg, through the death transfer duty. Your children are exempt up to their statutory share; what they receive in addition by will is taxed at 2.5% or 5%, before surcharge. Your spouse, and your partner whose declaration has been registered for more than three years, are exempt.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-10\" id=\"faq-q-luxembourg-10\"><span>Are my Luxembourg dividends taxed if I live in Mauritius?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-10\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-10\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: the Luxembourg 15% withholding is reduced to 10% by the treaty. If they are remitted to Mauritius, they are taxable there, less the Luxembourg tax.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-11\" id=\"faq-q-luxembourg-11\"><span>Does Luxembourg have a wealth tax?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-11\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-11\" hidden><div class=\"westimmo-faq__answer-inner\"><p>No longer for individuals: it was abolished on 1 January 2006, for residents and non-residents alike. It remains for companies. Mauritius levies none.<\/p><\/div><\/div><\/article><article class=\"westimmo-faq__item\"><h3 class=\"westimmo-faq__question-heading\"><button class=\"westimmo-faq__question\" type=\"button\" aria-expanded=\"false\" aria-controls=\"faq-r-luxembourg-12\" id=\"faq-q-luxembourg-12\"><span>Do Luxembourg and Mauritius exchange tax information?<\/span><span class=\"westimmo-faq__icon\" aria-hidden=\"true\"><\/span><\/button><\/h3><div class=\"westimmo-faq__answer\" id=\"faq-r-luxembourg-12\" role=\"region\" aria-labelledby=\"faq-q-luxembourg-12\" hidden><div class=\"westimmo-faq__answer-inner\"><p>Yes: on request, under article 27 arising from the 2014 protocol, bank secrecy included, and automatically for financial accounts under the CRS; Mauritius is among Luxembourg\u2019s partner jurisdictions.<\/p><\/div><\/div><\/article><\/div><\/div><div class=\"westimmo-faq__visual\" aria-hidden=\"true\"><\/div><\/div><\/section>\n<!--westimmo-faq-schema--><script type=\"application\/ld+json\" id=\"westimmo-faq-schema\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is there a tax treaty between Luxembourg and Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes. Signed in Luxembourg on 15 February 1995, it has applied since 1996 to taxes on income and on capital. A 2014 protocol modernised the exchange of information and introduced arbitration; the MLI added an anti-abuse clause.\"}},{\"@type\":\"Question\",\"name\":\"Will my Luxembourg pension be taxed in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"It depends on its nature. The CNAP statutory pension is taxable only in Luxembourg. An occupational supplementary pension or another private pension is taxable only in Mauritius. A public-sector pension remains taxed in Luxembourg, unless you are a resident and national of Mauritius.\"}},{\"@type\":\"Question\",\"name\":\"How do you cease to be a Luxembourg tax resident?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"By having neither tax domicile nor habitual abode in the Grand Duchy; a centre of vital interests abroad in principle makes you a non-resident. 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Your other assets remain subject to Luxembourg duties if you are an inhabitant of the Grand Duchy: your children are exempt up to their statutory share, your spouse entirely so.\"}},{\"@type\":\"Question\",\"name\":\"Will my heirs pay Luxembourg duties if I die resident in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Only on your real estate located in Luxembourg, through the death transfer duty. Your children are exempt up to their statutory share; what they receive in addition by will is taxed at 2.5% or 5%, before surcharge. Your spouse, and your partner whose declaration has been registered for more than three years, are exempt.\"}},{\"@type\":\"Question\",\"name\":\"Are my Luxembourg dividends taxed if I live in Mauritius?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes: the Luxembourg 15% withholding is reduced to 10% by the treaty. 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Mauritius levies none.\"}},{\"@type\":\"Question\",\"name\":\"Do Luxembourg and Mauritius exchange tax information?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Yes: on request, under article 27 arising from the 2014 protocol, bank secrecy included, and automatically for financial accounts under the CRS; Mauritius is among Luxembourg\u2019s partner jurisdictions.\"}}]}<\/script><!--\/westimmo-faq-schema-->\n<\/div><\/div><\/section>\n<div id=\"formulaire\" aria-hidden=\"true\"><\/div>\n<\/main>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Accueil\u203aFiscalit\u00e9 internationale\u203aLuxembourg \u2194 \u00cele Maurice Fiscalit\u00e9 internationale &amp; \u00cele Maurice Luxembourg \u2194 \u00cele Maurice Qui impose votre pension, vos loyers, vos participations et votre succession entre le Luxembourg et Maurice. La convention de 1995 et ses protocoles, lus article par article, et le droit luxembourgeois en vigueur en 2026&nbsp;: pour un d\u00e9part \u00e0 Maurice comme [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":332296,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_yoast_wpseo_focuskw":"Luxembourg Mauritius tax treaty","_yoast_wpseo_title":"Luxembourg\u2013Mauritius Taxation: Treaty, Pension & Inheritance | Westimmo","_yoast_wpseo_metadesc":"Luxembourg\u2013Mauritius 1995 treaty, article by article: residence, CNAP pensions, rental income, substantial shareholdings, inheritance and 2026 Luxembourg rules.","_yoast_wpseo_meta-robots-noindex":"","footnotes":""},"section_page":[],"class_list":["post-332302","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.9 (Yoast SEO v28.6) - 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