Head to head
Luxembourg vs Paris.
Income tax on $1M lands within $6K in Luxembourg and Paris, so a sale decides it: Luxembourg taxes a resident's capital gain at 0% and Paris at 35%. 🇱🇺 Luxembourg against 🇫🇷 France, compared on tax, residence, cost and the life.
In short, current to October 2026
- On $1,000,000 of income, Luxembourg takes an effective 44% and Paris takes 44%, so Luxembourg leaves about $6K more in hand each year on the Patrician.ch 2026 model.
- On a capital gain realized after residence begins, Luxembourg charges 0% and Paris charges 35%. On a $5,000,000 event that is a difference of about $1.8M.
- Luxembourg is modeled with no special regime for arriving foreigners. France operates: Impatriate regime under Article 155 B: for up to 8 years, employees and salaried officers recruited from abroad can exempt 30% of pay, and half of dividends, interest and securities gains from treaty countries is exempt from income tax. It needs 5 full calendar years outside France first. No wealth tax on financial assets, only on property above €1.3M.
- Inheritance, what a child pays: nothing on the statutory share in Luxembourg, up to 45% in Paris.
- Route in: Luxembourg by Residence by investment, Founder & talent. Paris by Residence by investment, Founder & talent.
- Cost of the life is 88 in Luxembourg against 95 in Paris on the Patrician.ch index where Zurich is 100, and safety 9 against 6 of 10. Both are Patrician.ch editorial indices scored by us, not published statistics.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Luxembourg vs Paris: tax, residence and cost 2026, patrician.ch/compare/luxembourg-vs-paris/, October 2026.
