Declaration of income from real estate for investment vehicles

Did you know that investment vehicles established in Luxembourg that receive income from real estate are subject to a real estate levy which must be declared and paid to the Luxembourg Inland Revenue (Administration des contributions directes - ACD)?

The procedure is carried out in 2 steps:

  1. participation in a census, via, in which the investment vehicle must participate at least once. This first step consists in determining whether or not the organisation is required to submit a tax return as such;
  2. the tax return procedure if the investment vehicle is eligible.

The tax return procedure must then be carried out each year by the company or an authorised representative from the business eSpace in via the electronic assistant or via the filing of an XML file.

Investment vehicles may be fined a lump sum of EUR 10,000 if they do not communicate, in the context of the census, the information on whether or not they hold real estate property in Luxembourg or whether or not they receive/realise income from real estate property.

To find out which organisations are specifically concerned and to know all the details on the declaration of income from real estate for investment vehicles, please see our explanatory information page.

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