Declaration for joint reporting of income from joint business enterprises and corporate income tax return
Last update
Article 168, quater, of the amended law of 4 December 1967 (loi modifiée du 4 décembre 1967) on income tax (hereinafter, the 'L.I.R') was introduced, with effect from fiscal year 2022, by the law of 20 December 2019 transposing Council Directive (EU) 2017/952 of 29 May 2017, amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries.
Article 168, quater, of the L.I.R. contains a specific rule regarding the fiscal treatment of reverse-hybrid entities that have been incorporated or established in Luxembourg, which the Luxembourg authorities consider to be fiscally transparent.
By virtue of this article, a fiscally transparent entity or arrangement that has been incorporated or established in Luxembourg is considered to be resident in Luxembourg, and its income is subject to corporate income tax to the extent that this income is not otherwise taxed under the terms of the L.I.R. or under the law of any other jurisdiction.
With regard to such income, the entity or arrangement is therefore considered to be taxable and subject to corporate income tax on such income.
Article 168, quater, of the L.I.R. does not apply to the income of such entities or arrangements incorporated or established in Luxembourg, since such income is considered to have been received locally, in the sense of article 156 L.I.R., under which non-resident taxpayers are taxed in Luxembourg.
The rule in article 168, quater, of the L.I.R., also does not apply if the income of such an entity or arrangement incorporated or established in Luxembourg is subject to taxation abroad.
The declaration for joint reporting of income from joint business enterprises, as well as the corporate income tax return, must be filed through the MyGuichet.lu platform.
Who is concerned
This requirement applies to the following entities in particular:
- special limited partnerships;
- limited partnerships (société en commandite simple – SCS);
- partnerships (société en nom collectif – SENC);
- mutual investment funds;
- civil companies (société civile).
Prerequisites
Preliminary steps
To file the declaration for joint reporting of income from joint business enterprises and the corporate income tax return for reverse-hybrid entities/arrangements, a MyGuichet.lu business eSpace is required.
How to use MyGuichet.lu?
There are 3 possible scenarios:
- The person submitting the application is a new user on MyGuichet.lu and does not yet have an eSpace:
Creating the eSpace involves 2 steps:- registering the user;
- creating the business eSpace.
A tutorial in the form of a video (mp4, 9.03 Mb) or a PDF document (Pdf, 1.31 Mb) is available to guide you.
- The person filing the application is a MyGuichet.lu user and already has a private eSpace: they will need to create a new business eSpace.
A tutorial in the form of a video (mp4, 4.46 Mb) or a PDF document (Pdf, 1.05 Mb) is available to guide you.
- The person submitting the application already has a business eSpace for the company: the existing business eSpace can be used.
You can also refer to the help section on MyGuichet.lu.
Deadlines
Declarations and returns for any fiscal year N must be filed with the relevant tax office by 31 December of year N+1.
How to proceed
Filing declarations and returns
Electronic filing
The declarations and returns must be filed electronically through a MyGuichet.lu business eSpace, using the online assistant (see ‘Forms / Online services’ below).
Note: there are no plans in place to provide software publishers and other IT services providers with a pre-validation or test platform.
Since accessing the MyGuichet.lu procedure requires authentication, the user must have:
- a LuxTrust product; or
- an electronic identity card (eID).
Information to disclose
In particular, the declarant must specify:
- the tax year;
- the type of return: initial or corrective return;
- the authorised representative's / contact person's contact details;
- the entity/arrangement in question, its legal form, and its registration number in the Trade and Companies Register (Registre de commerce et des sociétés - RCS);
- the taxpayer's bank account number;
- the information required for the declaration for joint reporting of income: net income, special income, etc.;
- the information required for the corporation income tax return for the year in question: net income, special income, etc.
Supporting documents
The business's annual financial statements must be attached to the declaration/return.
Additional supporting documents may be requested.
The appendices/documents to be submitted with the return/declaration must be attached in PDF format.
Online services and forms
Who to contact
-
Tax Office 6 - Companies
- Address:
-
562, rue de Neudorf
L-2220
Luxembourg
Luxembourg
L-2982 Luxembourg
- Fax:
- (+352) 247 53 480
- Email address:
- soc6@co.etat.lu
Related procedures and links
Links
Further information
sur le site de l’Administration des contributions directes
Legal references
-
Council Directive (EU) 2017/952 of 29 May 2017
amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries
-
Loi modifiée du 4 décembre 1967
concernant l'impôt sur le revenu
