Country-by-country reporting
Last update
Country-by-Country Reporting has been implemented as one of the measures in connection with the automatic exchange of information (AEOI) for tax matters.
Two types of documents are filed annually with the Luxembourg Inland Revenue (Administration des contributions directes – ACD):
- a notification filed by any constituent entity of a multinational enterprise (MNE) group that is established in Luxembourg for tax purposes. This notification specifies whether the constituent entity is a reporting entity in Luxembourg;
- a country-by-country report submitted by the reporting entity that applies to the reporting fiscal year of the MNE group.
Who is concerned
Any constituent entity of an MNE group that is established in Luxembourg for tax purposes must submit a notification.
Every ultimate parent company of an MNE group that is established in Luxembourg for tax purposes, or any other reporting entity established in Luxembourg for tax purposes, must submit a country-by-country report.
MNE groups whose total consolidated turnover is less than EUR 750 million during the fiscal year immediately preceding that for which the report is being made are exempt from the requirement to file a country-by-country report.
Deadlines
The notifications must be submitted annually no later than the last day of the reporting fiscal year for the MNE group.
The country-by-country reports must be submitted no later than 12 months after the final day of the reporting fiscal year for the MNE group.
The first reporting fiscal year of the MNE group is the year beginning on 1 January 2016 or after that date.
How to proceed
Notification
Submitting the notification
Notifications must be sent to the Luxembourg Inland Revenue using the online assistant.
Information to be included in the notification
The notification conveys all the information the Luxembourg Inland Revenue requires to identify the constituent entity.
In particular, it should include:
- the name, address and tax identification number (TIN) of the constituent entity;
- the last day of the group's reporting fiscal year;
- information on the constituent entity's activities;
- details of the reporting entity's identity and tax residence; and
- the reporting entity's address and TIN.
Country-by-country reporting
Submitting the country-by-country report
You may submit country-by-country reports to the Luxembourg Inland Revenue by:
- manually entering the country-by-country reports using the online assistant; or
- importing a structured XML file by using the "Submit a completed document" feature. This solution, which was previously based on working through the pre-filled assistant, was upgraded on 1 August 2019.
Now, when you submit an XML file, you are no longer able to change the information that is uploaded to the online assistant. Information that is submitted by importing an XML file undergoes functional tests for final validation, before being sent to the Luxembourg Inland Revenue. When the XML file contains errors:
- the form cannot be submitted to the Luxembourg Inland Revenue and must be deleted by the declarant;
- the errors detected during the functional tests will be highlighted to show what must be corrected in the structured XML file before it can be resubmitted.
Information to be included in the country-by-country report
Country-by-country reports, which must be submitted in the dedicated form, should contain the following information on the MNE group:
- aggregate details on:
- turnover (independent parties, related parties and total);
- profit (or loss) before tax;
- tax paid on the profits;
- tax due on the profits;
- corporate capital;
- retained earnings;
- number of employees;
- tangible assets, excluding liquid assets or similar, for each of the jurisdictions in which the MNE group operates;
- the identity of each constituent entity in the MNE group, the tax residence of each constituent entity and, if different from the tax residence, the jurisdiction under whose laws that constituent entity is organised, and the nature of its main commercial activity or activities.
Further information or explanations, if needed, must be provided to facilitate the understanding of the data specified in the above 2 points.
As of 1 August 2019, the country-by-country report distinguishes between an initial submission and a corrected submission, which specifies which information has been amended.
Correcting forms
You may correct your notification or country-by-country report by submitting a request to the Luxembourg Inland Revenue. You may contact CbCR staff by:
- using the "Contact us" tool on MyGuichet.lu; or
- by email; or
- by telephone: 247-52461
to request that the form sent to the Luxembourg Inland Revenue be reopened for editing.
A country-by-country report submitted to the Luxembourg Inland Revenue through the manual input assistant may only be resubmitted in a corrected form before it is shared as part of the process of automatic exchange of information. Once such an exchange occurs, a new, corrected form must be submitted with the box "This is a correction of the country-by-country report" ticked and with the corrected screens marked.
Special case of forms based on an XML submission
Because it is impossible to edit data that has been submitted in an XML file, the Luxembourg Inland Revenue cannot return XML submissions for correction.
In all cases, if you wish to amend such a form, you must file a new, corrected report that is based on the initial XML submission but specifies which information has been corrected.
Online services and forms
Who to contact
Division on the Exchange of Information and Withholding Tax on Interest (DAC 6)
-
Division on the Exchange of Information and Withholding Tax on Interest
- Address:
- Luxembourg Luxembourg
- Phone:
- (+352) 247 52 461
- Email address:
- dac6@co.etat.lu
Related procedures and links
Links
Further information
-
Fichier structuré XML
sur le site de l'ACD
-
Déclaration pays par pays – Country by Country Reporting (CbCR)
sur le site de l'ACD
-
Manuel d'utilisateur MyGuichet.lu CbCR
sur le site de l'ACD
Legal references
-
Loi modifiée du 23 décembre 2016
relative à la déclaration pays par pays
-
Règlement grand-ducal modifié du 13 février 2018
portant exécution de l’article 4, paragraphe 2 de la loi du 23 décembre 2016 relative à la déclaration pays par pays
