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⚠️ This guide was researched and updated in May 2026. Laws and regulations change frequently. For specific legal advice regarding your jurisdiction, please consult with local legal counsel.

Luxembourg Will & Estate Planning Guide flagLuxembourg Will & Estate Planning Guide

Read about will creation and estate planning in Luxembourg. This guide covers witness rules, probate processes and jurisdiction-specific considerations that may apply. Rules vary, so consult a qualified professional for advice on your circumstances.

Estate Planning in Luxembourg at a Glance

Luxembourg follows civil law with strict forced heirship (réserve héréditaire) protecting children and spouses. Children are entitled to 1/2 to 3/4 of the estate depending on their number. Luxembourg has complex inheritance tax varying from 0-48% based on relationship. EU nationals can opt for their national law under EU Succession Regulation. Notarial wills are most secure.

  • Forced heirship: 1/2 to 3/4 for children
  • Inheritance tax 0-48% based on relationship
  • Direct line exemption up to €38,000
  • Three will types: notarial, holographic, mystic
  • Can make will from age 16 with conditions
  • Primary residence exemption available
  • EU nationals can choose home law

Will Requirements in Luxembourg

Creating a will in Luxembourg typically involves national rules and any local variations. Witness requirements, signing procedures and other formalities can vary by jurisdiction, so consult a qualified professional for advice specific to your circumstances.

Witness Requirements: Notarial: notary + 2 witnesses. Holographic: none. Mystic: notary
Holographic Wills:Handwritten wills may be recognised

Inheritance Tax in Luxembourg

Tax Rate: 0-48%
Tax Threshold: 50,000-100,000 USD
Complete exemption for spouses

Family Shares and Estate Administration in Luxembourg

Protected family shares: Réserve héréditaire: One child gets 1/2, two children get 2/3, three or more get 3/4. Surviving spouse has usufruct rights. Cannot fully disinherit protected heirs except for serious legal grounds.

Related Resources

Estate Planning Information for Luxembourg

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