From the first quarter 2019, the declarations regarding withholding tax on directors' fees can be submitted online with MyGuichet.lu.
The withholding tax should be declared within 8 days from receipt of the income by either the debtor directly or by an intermediary. The declaration must contain:
As a reminder, all indigenous directors' fees paid to directors, auditors and persons carrying out similar activities are subject to withholding tax.
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