Declaration for joint reporting of income from joint business enterprises and corporate income tax return
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).
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 or a PDF document 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 or a PDF document 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 (e.g. Token, Smartcard or Signing stick); 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.
Forms / Online services
Déclaration pour l'établissement en commun des revenus d’entreprises collectives et Déclaration pour l'impôt sur le revenu des collectivités
To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.
That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).
Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 15, boulevard du Jazz L-4370 Belvaux.
By submitting your application, you agree that your personal data may be processed as part of the application process.
Déclaration pour l'établissement en commun des revenus d’entreprises collectives et Déclaration pour l'impôt sur le revenu des collectivités
Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.
Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement
Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.
En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.
Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.
En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.
Déclaration pour l'établissement en commun des revenus d’entreprises collectives et Déclaration pour l'impôt sur le revenu des collectivités
Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.
Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.
Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.
Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.
Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.
Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).
Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.
Who to contact
-
Luxembourg Inland Revenue (ACD)
Tax Office 6 - Companies562, rue de Neudorf
L-2220 Luxembourg
Luxembourg
Postal address :
L-2982 Luxembourg
Fax : (+352) 247-53480
