Submitting a NIL return "Foreign Account Tax Compliance Act" or "Common Reporting Standard"

Last update

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 to reporting under the CRS Act can be found here.

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.

Also, 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 NIL returns must be submitted to the Luxembourg Inland Revenue (ACD). These submissions can be made via, or via one of the existing transmitters.

Financial institutions must submit 2 separate NIL returns if they have neither FATCA nor CRS reportable accounts.

Who is concerned?

Institutions concerned

Luxembourgish reporting financial institutions. All Luxembourg financial institutions that are not qualified as a Non-Reporting Financial Institution are concerned.

Note: a financial institution means any custodial institution, depository institution, investment entity or specified insurance company as defined by the FATCA and CRS Acts.

Depositors concerned

The depositor:

  • may be:
    • a legal person;
    • the same entity as the Luxembourg reporting financial institution;
    • responsible for the reporting of one or more financial institutions;
  • must have a Luxembourg personal tax identification number (national identification number). If this is not the case, it must contact the ACD to obtain the form "Application for a personal identification number under the automatic exchange of information".


The reporting financial institution must not have reportable CRS accounts or reportable US accounts.

If the Luxembourg reporting financial institution has reportable accounts, the report must be submitted through one of the following existing transmitters:

Preliminary steps

For FATCA purposes, Luxembourg financial institutions must comply with the applicable licensing requirements, in accordance with the electronic procedure defined by the Internal Revenue Service (IRS), to obtain an identification number, commonly known as GIIN.

In order to proceed with the annual filing of the FATCA declaration, each Luxembourg financial institution must register on the IRS portal in order to obtain a GIIN.

If you have problems accessing the IRS portal, please contact IRS technical support.


Luxembourg reporting financial institutions must submit FATCA and CRS declarations to the ACD on an annual basis by 30 June of the year following the reportable tax year.

For example: 30 June 2021 at the latest for the 2020 tax year.


Filing a NIL return via is free of charge.

How to proceed

Submission of the application

Luxembourg reporting financial institutions or their filing entity can send a CRS or FATCA NIL return to the ACD via

Depositors must select the appropriate procedure for their declaration, i.e.:

  • ACD: FATCA – Submitting a NIL return; or
  • ACD: NCD – Submitting a NIL return.

Applicants must submit their NIL returns electronically through their business eSpace on the platform. Depositors must have:

  • a LuxTrust product (e.g. Token, Smartcard or Signing stick); or
  • an electronic identity card.

Depositors must complete and digitally sign the declaration via LuxTrust.

How to create a business eSpace on

There are 2 possible scenarios:

  1. The person submitting the application is a new user of They must:
    • first register on; and
    • then create a business eSpace.
  2. The person submitting the application already has a private eSpace on They can directly create a business eSpace without having to register again.

Further information as well as tutorials in relation with the business eSpace are available in our dedicated help page.

Filing a NIL return via a transmitter

Filing a NIL return can also be done via one of the existing transmitters (see under "Prerequisites") using their input form.

Correction/cancellation of a NIL return

The submitter cannot correct NIL returns submitted to the ACD.

If the ACD rejects the submitter's procedure, the submitter will, if necessary, be invited to file a new procedure.

Furthermore, the filing of an initial declaration via one of the 2 transmitters overwrites the filing of a NIL return. This entails the cancellation of said NIL return.


Luxembourg reporting financial institutions are liable to a fixed fine of EUR 10,000 in the event of:

  • a complete failure to file; or
  • a late filing of a NIL return.

Luxembourg reporting financial institutions may provide justifications (e.g. change of legal status) to the ACD before this fixed fine is imposed.

Furthermore, Luxembourg reporting financial institutions may be fined up to EUR 250,000 if the ACD finds, following an audit, that they have not complied with their obligations.

An appeal for review before the Administrative tribunal of Luxembourg may be lodged against the decisions of the ACD that have set the fine due.

Good to know

If a financial institution:

  • does not have any reportable accounts under FATCA or CRS: it must file a NIL return;
  • does have reportable accounts under FATCA or CRS: it must use one of the 2 transmitters to report these accounts (see under "Prerequisites").

Online services and forms

Who to contact

Luxembourg Inland Revenue (ACD)

Division on the Exchange of Information and Withholding Tax on Interest (FATCA/CRS)

Related procedures and links


Reportable cross-border arrangements Filing of beneficial ownership details with the Register of Beneficial Owners Challenging administrative decisions


Further information

Newsletter du 10 juillet 2020

sur le site de l'Administration des contributions directes

Legal references

  • Loi du 24 juillet 2015

    portant approbation 1. de l'Accord entre le Gouvernement du Grand-Duché de Luxembourg et le Gouvernement des Etats-Unis d'Amérique en vue d'améliorer le respect des obligations fiscales à l'échelle internationale et relatif aux dispositions des Etats-Unis d'Amérique concernant l'échange d'informations communément appelées le «Foreign Account Tax Compliance Act», y compris ses deux annexes ainsi que le «Memorandum of Understanding» y relatif, signés à Luxembourg le 28 mars 2014 2. de l'échange de notes y relatives, signées les 31 mars et 1er avril 2015.

  • Loi du 18 décembre 2015

    concernant l'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale et portant 1. transposition de la directive 2014/107/UE du Conseil du 9 décembre 2014 modifiant la directive 2011/16/UE en ce qui concerne l'échange automatique et obligatoire d'informations dans le domaine fiscal; 2. modification de la loi modifiée du 29 mars 2013 relative à la coopération administrative dans le domaine fiscal.

  • Règlement grand-ducal modifié du 15 mars 2016

    portant exécution de l'article 2, paragraphe 4 de la loi du 18 décembre 2015 relative à la Norme commune de déclaration (NCD)

Your opinion matters to us

Tell us what you think of this page. You can leave us your feedback on how to improve this page. You will not receive a reply to your feedback. Please use the contact form for any specific questions you might have.

Fields marked with an asterisk (*) are mandatory.

Did you find what you were looking for?*
How would you rate this page?*
Very poor
Very good

Leave a comment to help us improve this page. Do not provide any personal information such as your email address, name, telephone number, etc.


Please rate this page

Your opinion has been submitted successfully!

Thank you for your contribution. If you need help or have any questions, please use the contact form.

Would you like to help us make digital public services more user-friendly by submitting your suggestions for improvement?

Then visit Zesumme Vereinfachen, the online participation platform dedicated to administrative simplification in Luxembourg.

Let's simplify things together

An error occurred

Oops, an error has been detected during your form processing.