Tax Calendar
Last update
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.
Prerequisites
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 50 on business permit applications;
- notary's fees, registration fees and any publication costs:
- 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).
Other specific taxes may be levied on certain activities.
Example: for establishments selling beverages, an opening tax and the then the annual tax are due for an alcohol licence which then grants the right to sell alcoholic drinks for consumption on the premises.
Specific tax liabilities
When lodging with the RCS:
- payment of notary's fees, registration fees and any publication costs for lodging:
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.
Other taxes or specific procedures may be required for certain activities, e.g.:
- drinking establishments must pay:
- a duty for an authorisation for late night opening allowing them to close at 03.00 instead of 01.00;
- a communal amusement tax in the event of shows or entertainment events being organised;
- traders that sell goods on which excise duty is levied (tobacco, alcohol, energy products) must apply for an excise stamp;
- operators that receive goods subject to excise duty from other EU Member States must pay the corresponding excise duty at the time of their release for consumption in Luxembourg.
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.
Insurance companies (with the exception of the "Life" branch) must declare and pay insurance tax within 30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
Operators of a licensed drinking establishment must pay their annual licence fee before 31 January.
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.
Insurance companies (with the exception of the "Life" branch) must declare and pay insurance tax within 30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
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.
Insurance companies (with the exception of the "Life" branch) must declare and pay insurance tax within 30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
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.
Insurance companies (with the exception of the "Life" branch) must declare and pay insurance tax within 30 days of the end of the quarter or end of the year depending on the regime set by the tax authorities.
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
Registration Duties, Estates and VAT Authority (AED)
-
Registration Duties, Estates and VAT Authority (AED) Registration Duties, Estates and VAT Authority (AED)
- Address:
-
1-3, avenue Guillaume
L-1651
Luxembourg
Luxembourg
B.P. 31, L-2010 Luxembourg
- Phone:
- (+352) 247 80 800
- Fax:
- (+352) 247 90 400
- Email address:
- info@aed.public.lu
- Website:
- https://pfi.public.lu
Luxembourg Inland Revenue (ACD)
-
Luxembourg Inland Revenue (ACD)
- Address:
- 33, rue de Gasperich L-5826 Hesperange Luxembourg
Please consult the above website to find the competent department.
Customs and Excise Directorate
-
Customs and Excise Agency (ADA) Customs and Excise Directorate
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
- Email address:
- ida@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
Chamber of Commerce
-
Chamber of Commerce Chamber of Commerce
- Address:
- 7, rue Alcide de Gasperi L-2981 Luxembourg Luxembourg
- Phone:
- (+352) 42 39 39 1
- Email address:
- chamcom@cc.lu
- Website:
- http://www.cc.lu/index.php?page=13
Open Closes at 12.00
- Thursday:
- 8.00 to 12.00 , 14.00 to 18.00
- Friday:
- 8.00 to 12.00 , 14.00 to 18.00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.00 to 12.00 , 14.00 to 18.00
- Tuesday:
- 8.00 to 12.00 , 14.00 to 18.00
- Wednesday:
- 8.00 to 12.00 , 14.00 to 18.00
Luxembourg Business Registers - Luxembourg Office
-
Luxembourg Business Registers (LBR) Luxembourg Office
- Address:
-
31, Avenue de la Gare
L-1611
Luxembourg
Luxembourg
L-2961 Luxembourg
- Phone:
- (+352) 26 42 81
- Fax:
- (+352) 26 42 85 55
- Email address:
- helpdesk@lbr.lu
- Website:
- https://www.lbr.lu
Open Closes at 12.00
- Thursday:
- 9.00 to 12.00 , 13.30 to 16.00
- Friday:
- 9.00 to 12.00 , 13.30 to 16.00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 9.00 to 12.00 , 13.30 to 16.00
- Tuesday:
- 9.00 to 12.00 , 13.30 to 16.00
- Wednesday:
- 9.00 to 12.00 , 13.30 to 16.00
Monday-Friday from 9.00 to 12.00 and from 13.30 to 16.00 /Registration helpdesk only by appointment.
Related procedures and links
Procedures
Links
Further information
-
Calendrier fiscal
sur le site de l'Administation des contributions directes
-
Récapitulatif de la législation et des circulaires applicables en matière de fiscalité indirecte
sur le Portail de la fiscalité indirecte
-
Récapitulatif de la législation et des circulaires applicables en matière de fiscalité directe
sur le site de l'Administration des contributions directes
Legal references
-
Loi modifiée du 4 décembre 1967
concernant l'impôt sur le revenu
-
Loi modifiée du 7 août 1920
portant majoration des droits d'enregistrement, de timbre, de succession, etc.