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......

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......

Legal persons established in Luxembourg and closely related to each other in financial, economic and organisational terms may opt to be considered as a single taxable person, i.e. a "VAT group". All transactions, services and supplies of goods between......