During every stage of its life-cycle, (formation, operational management, cessation of activity, a business must comply with certain tax obligations towards the Luxembourg government. This may be:

• initial formalities related to setting up a company;
• specific steps relating to its situation, its business activity or other stages in its existence (change of business, cessation of activity);
• ongoing obligations involving monthly, quarterly, half-yearly or annual deadlines set by the relevant tax authorities.

In Luxembourg, tax legislation is implemented by 3 tax authorities:

• the Luxembourg Inland Revenue (income tax);
• the Registration Duties, Estates and VAT Authority (VAT, business registration);
• the Customs and Excise Agency.

Who is concerned

Any company with its registered office or central administration in Luxembourg must comply with the deadlines set be the tax authorities.

Preliminary steps

In terms of VAT, businesses must be aware of the periodicity of their returns:

• VAT returns must be made:
  • annually if annual turnover (T/O) < EUR 112,000;
  • quarterly (and annually) if annual T/O > EUR 112,000 and < EUR 620,000;
  • monthly (and annually) if annual T/O > EUR 620,000;
• recapitulative statements of goods must in principle be submitted on a monthly basis but they can be submitted on a quarterly basis if intra-EU supplies < EUR 50,000 per quarter;
• recapitulative statements of services can be submitted, as preferred, quarterly or monthly.

How to proceed

Taxes and steps related to setting up a business

• stamp duty of EUR 24 on business permit applications;
• notary's fees, registration fees and any publication costs:
  • when setting up the company and lodging the articles of association with the Trade and Companies Register (RCS);
  • or when registering with the Trade and Companies Register as a natural person established as a trader;
• transcription and registration fees in the event of:
  
  • contributions in kind of immovable or movable assets;
  • transfers of property (change of ownership);
  • registration of a commercial lease;
• contributions for mandatory membership to the Chamber of Commerce or the Chamber of Skilled Trades and Crafts;
• registration for VAT (free);
• registration for income tax (free).

Specific tax liabilities

When lodging with the RCS:

• payment of notary's fees, registration fees and any publication costs for lodging:
  • the annual financial statements;
  • amendments to articles of association;
  • the coordinated articles of association with the RCS.

Within 8 days of a dividend payment:

• following the actual payment of dividends to shareholders/partners:
  • withholding tax declaration for income on assets within 8 days.

Within 30 days of receipt of an invoice:

• payment of the annual fee for mandatory membership of:
  • the Chamber of Commerce;
  • or the Chamber of Skilled Trades and Crafts.

Within 2 months of cessation of activity:

• lodging the annual VAT return:
  • VAT return for the previous year;
  • and payment of the balance of any tax due.

January

Before 15 January:

• lodging the monthly or quarterly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • either for the fourth quarter of the previous year;
  • or for the previous month;
• lodging of quarterly recapitulative VAT statements in paper format:
  • recapitulative statement of goods for the fourth quarter of the previous year;
  • and/or recapitulative statement of services for the fourth quarter of the previous year.

Before 25 January:

• lodging of quarterly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the fourth quarter of the previous year;
  • and/or recapitulative statement of services for the fourth quarter of the previous year;
• lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

February

10 February:

• payment of the first quarterly advance payment:
  • of the communal business tax (ICC);
  • of the net wealth tax.

Before 15 February:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

15 February:

• payment of the first quarter of the annual amount of property tax.

Before 25 February:

• lodging of monthly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

Before 1 March:

• lodging of the yearly VAT return via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF) or in paper format:
  • for the previous year;
  • and payment of any tax due.

March

On 10 March:

• payment of the first advance payment:
  • of the corporate income tax;
  • or of the personal income tax.

Before 15 March:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

Before 25 March:

• lodging of monthly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

Before 31 March:

• for sole proprietorships and partnerships:
  • lodging of the personal income tax return for the previous year;
  • lodging of the communal business tax return for the previous year.
• for non-resident capital companies:
  • lodging of declaration of net wealth on 1 January of the previous year.

Before the last day of the first quarter:

• payment of the Luxembourg taxe d’abonnement (subscription tax) (holding or UCI companies).

April

Before 15 April:

• lodging the monthly or quarterly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • either for the first quarter;
  • or for the previous month;
• lodging of quarterly recapitulative VAT statements in paper format:
  • recapitulative statement of goods for the first quarter;
  • and/or recapitulative statement of services for the first quarter.

Before 25 April:

• lodging of quarterly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the first quarter;
  • and/or recapitulative statement of services for the first quarter;
• lodging of monthly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

Before 1 May:

• lodging of the annual VAT return (summary of quarterly or monthly returns) via the eTVA portal:
  • recapitulative VAT return for the previous year;
  • and payment of the balance of any tax that may be due.

May

10 May:

• payment of the second quarterly advance payment:
  • (or the entirety) of the communal business tax (ICC);
  • of the net wealth tax.

Before 15 May:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

15 May:

• payment of the second quarter or first half of the annual amount of property tax.

Before 25 May:

• lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

31 May:

• lodging of the corporate income tax and of business tax return for the previous year;
• lodging of the declaration of net wealth for the current year.

June

10 June:

• payment of the second advance payment:
  • of the corporate income tax;
  • or of the personal income tax.

Before 15 June:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

Before 25 June:

• lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

Before the last day of the second quarter:

• payment of the Luxembourg taxe d’abonnement (subscription tax) (holding or UCI companies).

July

Before 15 July:

• lodging the monthly or quarterly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • either for the second quarter;
  • or for the previous month;
• lodging of quarterly recapitulative VAT statements in paper format:
  • recapitulative statement of goods for the second quarter;
  • and/or recapitulative statement of services for the second quarter.

Before 25 July:

• lodging of quarterly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the second quarter;
  • and/or recapitulative statement of services for the second quarter;
• lodging of monthly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

August

10 August:

• payment of the third quarterly advance payment:
  • of the communal business tax (ICC);
  • of the net wealth tax.

Before 15 August:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

15 August:

• payment of the third quarter of the annual amount of property tax.

Before 25 August:

• lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

September

10 September:

• payment of the third advance payment:
  • of the corporate income tax;
  • or of the personal income tax.

Before 15 September:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

Before 25 September:

• lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

Before the last day of the third quarter:

• payment of the Luxembourg taxe d’abonnement (subscription tax) (holding or UCI companies).

October

Before 15 October:

• lodging the monthly or quarterly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • either for the third quarter;
  • or for the previous month;
• lodging of quarterly recapitulative VAT statements in paper format:
  • recapitulative statement of goods for the third quarter;
  • and/or recapitulative statement of services for the third quarter.

Before 25 October:

• lodging of quarterly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the third quarter;
  • and/or recapitulative statement of services for the third quarter;
• lodging of monthly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

November

10 November:

• payment of the fourth quarterly advance payment:
  • of the communal business tax (ICC);
  • or of the net wealth tax.

Before 15 November:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

15 November:

• payment of the final quarter, the second half or the total amount of property tax.

Before 25 November:

• lodging of monthly recapitulative VAT statements via the eTVA portal (recapitulative statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

December

10 December:

• payment of the fourth advance payment:
  • of the corporate income tax;
  • or of the personal income tax.

Before 15 December:

• lodging the monthly VAT return via the platform for the electronic gathering of financial data (eCDF):
  • for the previous month.

Before 25 December:

• lodging of monthly recapitulative VAT statements via the eTVA portal (statements prior to 2017) or via the platform for the electronic gathering of financial data (eCDF):
  • recapitulative statement of goods for the previous month;
  • and/or recapitulative statement of services for the previous month.

Before the last day of the fourth quarter:

• payment of the Luxembourg taxe d’abonnement (subscription tax) (holding companies or UCIs).

Who to contact