• En raison de travaux de maintenance effectués par notre prestataire LuxTrust, les services MyGuichet.lu risquent de connaître quelques indisponibilités du samedi 26 avril 22h00 à dimanche 27 avril 6h00. Merci de votre compréhension.
  • Aufgrund von Wartungsarbeiten seitens unseres Dienstleisters LuxTrust kann es vom 26. April (22.00 Uhr) bis zum 27. Mai (6.00 Uhr) zu Störungen der Dienste auf MyGuichet.lu kommen. Vielen Dank für Ihr Verständnis.
  • Due to maintenance work by our service provider LuxTrust, the services of MyGuichet.lu may be subject to disruptions from 26 April at 22.00 to 27 April at 6.00. Thank you for your understanding.

Submitting a NIL return for FATCA or CRS using MyGuichet.lu

Last update

Since 1 January 2021, Luxembourg reporting financial institutions must submit a NIL return (ZeroReporting) when they have no reportable US accounts or CRS (Common Reporting Standard) accounts to report.

These financial institutions must submit NIL return (FATCA and/or NCD) to the Luxembourg Inland Revenue (Administration des contributions directes - ACD):

  • using
    • as of now: MyGuichet.lu using a LuxTrust product or an electronic identity card; or
    • one of the two existing transmitters, namely FUNDSQUARE or SIX PAYMENT SERVICES;
  • annually until 30 June.

Therefore, for the fiscal year 2020, the returns must be filed by 30 June 2021 at the latest.

As a reminder:

  • the CRS Act introduces the automatic exchange of information relating to financial accounts (reportable accounts) in tax matters with European Union (EU) Member States and Luxembourg's partner jurisdictions;
  • the Foreign Account Tax Compliance Act (FATCA) requires Luxembourg financial institutions and certain Luxembourg non-financial entities to report financial accounts that are held directly or indirectly by US citizens and US residents.

Find out how to submit a NIL return for FATCA or NCD in our explanatory information page.