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9 Employees

  • Third-party revenues


  • Related-party revenues


  • Total revenues


  • Profit before tax


  • Tax paid


  • Tax accrued


  • Tangible assets


  • Stated capital


  • Accumulated earnings


Main business activities

  • Downstream
  • Other support activities

Shell’s footprint

Shell has been present in Luxembourg since 1920. Shell has 36 retail sites and a petroleum terminal in Luxembourg. Shell also supplies Luxembourg airport with aviation fuel. Shell is in the process of liquidating its Luxembourg entities which previously provided financing and hedging services to other companies within Shell.

Country financial analysis

The statutory corporate income tax rate in Luxembourg is 17% (18.19% including an unemployment fund contribution). Companies also pay a municipal business tax rate of between 6.75% and 10.5%. Shell companies in Luxembourg reported a loss before tax in 2021 and the taxes paid are advance payments of the municipal taxes and the unemployment fund contribution.

Corporate income tax
This is a direct tax imposed on companies’ profits. It is sometimes levied at a national level but can also be levied on a state or local basis.
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