Luxembourg life insurance under the Freedom of Services (FoS) regime is a well-regarded framework for organising and passing on wealth, including for residents of other countries.
Three objectives
- Protect: Luxembourg provides a regime protecting policyholders’ assets (often called the “security triangle”).
- Diversify: access to a wide range of investment options depending on your profile.
- Pass on: a flexible tool to organise transfer of wealth through the beneficiary clause.
The FoS contract can, to some extent, adapt if you change your country of residence. The applicable taxation, however, remains that of your country of residence: it must be checked on a case-by-case basis.
An investment, not a deduction
Unlike the 111 bis scheme, FoS life insurance is not intended to provide an annual income deduction. Its value is wealth-related: structuring, diversification and transfer. We help you check that it matches your objectives and your time horizon.
General information, subject to legal and contractual conditions and your personal situation; to be confirmed with the ACD (Luxembourg tax authority) or a qualified professional.