Capital companies can now file the following tax returns via MyGuichet.lu:
- income tax;
- business tax for the 2023 tax year; and
- corporate wealth tax for the 2024 tax year.
This is a procedure requiring authentication, meaning that you need :
- a LuxTrust product; or
- a Luxembourg electronic identity card (eID).
Please note that you cannot use an eIDAS device from another European country to electronically sign the corporate income tax return.
Because of the territoriality of the tax, only companies that have their registered office or centre of effective management in Luxembourg are subject to unlimited tax liability. Non-resident companies, i.e. a company whose registered office is not in Luxembourg but that generates Luxembourg income is subject to limited tax liability.
For more information on the accounting and reporting obligations of companies, please consult our information page.