Taxation

As of 2015, employers and pension funds are required to submit the extracts from salary and pension statements to the Luxembourg Inland Revenue (Administration des contributions directes - ACD) by electronic means. The electronic statements must contain all salaries and pension......

Value Added Tax (VAT) is a tax on turnover. VAT-liable persons—who must first register for VAT with the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED)—charge their customers......

SITUATION: CORONAVIRUS / COVID-19 In the context of the coronavirus pandemic, the Government has put in place a number of measures to support taxpayers, whether they be legal entities or natural persons. For more information please consult our news item......

The assistant enabling platform operators to submit via MyGuichet.lu the information that they are required to provide concerning reportable sellers will be available as from 1 January 2024. The obligations incumbent on platform operators with regard to registration and reporting......

Investment vehicles that receive or realise real estate income must declare and pay the real estate tax (prélèvement immobilier) to the Luxembourg Inland Revenue (Administration des contributions directes – ACD) annually for income from the previous year (e.g. for 2022......

The Common Reporting Standard Act (CRS) 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 list of partner jurisdictions and jurisdictions subject......