Specific Fund Categories

Exchange-Traded Funds (ETFs) in Luxembourg

UCITS ETFs – passive and active – from Luxembourg.

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What an ETF is

Exchange-traded funds are funds whose units trade on a stock exchange throughout the day. In Luxembourg they are usually set up as UCITS. A UCITS counts as an ETF when at least one of its share classes is traded on an exchange, so ETF and non-ETF classes can sit in the same fund.

Transparency and tax

UCITS ETFs must publish their full holdings at least quarterly, with a time lag of no more than 30 business days. Since 1 January 2025 all UCITS ETFs – including actively managed ones – are exempt from subscription tax.