Luxembourg charges inheritance duty on who you are to the deceased, not on how rich the estate is. Direct-line heirs and surviving spouses pay 0%. Siblings start at 6%, unrelated heirs at 15% — and a surcharge can multiply those rates by up to 3.2.
Luxembourg may face a family-business succession wave over the next decade. Eurostat enterprise data and House of Entrepreneurship figures point to about 10,700 family-business transfers, while comparable European research suggests many still lack a clear next-generation successor.
On 3 October 2025, Henri signed the Act of Abdication at the Grand Ducal Palace in front of the Belgian and Dutch monarchs, and his son Guillaume was sworn in as Grand Duke at the Chamber of Deputies the same day.