Classification of taxes
Last update
Tax is a compulsory, financial levy on the income, resources or goods of natural or legal persons. It is used to finance public expenditure.
There are several types and classes of taxation, for which the rates can vary depending on the legal form of the company.
Who is concerned
Any natural or legal persons pursuing a commercial activity in Luxembourg are liable for tax.
Prerequisites
A tax is validly constituted when the four following elements are present:
- taxable item: this is the item on which the tax is paid (income, capital, good or service). We also refer to this as the tax base;
- taxable person: this is the person liable for tax, meaning the person who must assume the fiscal cost;
- taxable event: this is the event triggering a tax charge (e.g. the possession of wealth on a certain date, the sale of a building);
- due date: this is the time when the taxable person must pay the tax.
How to proceed
Types of taxes
In Luxembourg, the different types of taxes and duties are:
- personal income tax for natural persons, sole proprietorships and partnerships;
- corporate income tax for capital companies, cooperative companies (société coopérative - SC), mutual insurance companies, public service institutions and other foundations, non-profit associations, private-sector collective undertakings, special purpose funds and estates in abeyance, etc.;
- communal business tax for all commercial businesses, depending on the commune in which the company is established;
- property tax relating to land ownership due from the farmer, merchant or a commercial enterprise for property used for agricultural or commercial activity;
- net wealth tax for companies subject to income tax;
- registration fees, pertaining to:
- a company's constitutional documents;
- a change to the articles of association;
- a transfer of the registered office or central administration;
- contributions;
- value-added tax (VAT), which taxes annual turnover and final consumption;
- stamp duty relating to applications for business permits;
- excise duties on consumer goods such as fuel and alcohol.
Classification
Taxes can be classified in different ways:
Direct tax |
Indirect tax |
Borne directly by the taxpayer: the person who pays the tax or duty is also the taxable person. Levied periodically following submission of a tax return by the company (e.g. income tax). |
Paid by a taxpayer who does not directly bear the tax expense, the tax is levied on the consumer and paid by the vendor. Levied regularly following the occurrence of a particular event and without the need for a tax notice (e.g. VAT collected by the company from the consumer who bears the tax expense and transferred to the state by the company). |
Impersonal tax |
Personal tax |
Taxes an economic item without considering the personal circumstances of the taxpayer (e.g. property tax, communal business tax, VAT). |
Taxes an economic amount adjusted to take the personal circumstances of the taxpayer into consideration (e.g. income tax). |
Distributive tax |
Pro-rata tax |
the rate of taxation is not known in advance but determined according to the sum to be collected by the public authorities. This sum is then shared among the various taxpayers (e.g. local taxes). |
the rate of taxation is determined but the sum to be paid is not known in advance (e.g. communal business tax). |
Proportional tax |
Progressive tax |
Is obtained using a fixed rate (e.g. VAT). |
Is determined using a scale which enables the tax to be increased in line with the taxable item (e.g. income tax). |
Analytic tax |
Synthetic tax |
This type of tax only takes one item into account (e.g. property tax). |
This tax takes into account a group of items to which an overall tax is applied (e.g. income tax, net wealth tax, communal business tax). |
Local (or communal) tax |
National (or State) tax |
Tax determined by the commune where established. |
The tax is allocated to the national budget and set at identical rates nationwide. |
Who to contact
Registration Duties, Estates and VAT Authority
-
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
-
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 Agency
-
Customs and Excise Agency (ADA)
- Address:
- Luxembourg
- Phone:
- (+352) 28 18 28 18
- Email address:
- douanes@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
-
Customs and Excise Agency (ADA) Technical Support Department
- Address:
-
Croix de Gasperich
L-1350
Luxembourg
BP 1122, L-1011 Luxembourg
- Phone:
- (+352) 28 18 45 15
- Fax:
- (+352) 28 18 41 10
-
Customs and Excise Agency (ADA) Customs Office Luxembourg - Excise Department
- Address:
-
1, rue in Bouler (Croix de Gasperich)
L-1350
Luxembourg
BP 1432, L-1014 Luxembourg
- Phone:
- (+352) 49 88 58 429
- Fax:
- (+352) 49 88 58 400
Open Ferme à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Caisse centrale
- Address:
-
3, rue des Prés
L-7561
Mersch
B.P. 182, L-7502 Mersch
- Phone:
- (+352) 27 48 84 88
- Fax:
- (+352) 27 48 83 00
- Email address:
- caisse.centrale@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
Open Ferme à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Customs and Excise Directorate
- Address:
-
22, rue de Bitbourg
L-1273
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
-
Customs and Excise Agency (ADA) Disputes and Cooperation Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
- Email address:
- henri.nimax@do.etat.lu
-
Customs and Excise Agency (ADA) Customs Department
- Address:
-
22, rue de Bitbourg
L-1273
Luxembourg
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
-
Customs and Excise Agency (ADA) Luxembourg - Airport (Cargocentre)
- Address:
-
Aéroport de Luxembourg
L-1110
Findel
B.P. 61, L-6905 Niederanven
- Phone:
-
(+352) 24 56 95 90
Transit and export
- Phone:
-
(+352) 24 56 90 12
Import
- Fax:
- (+352) 2456 90 50
- Email address:
- transit.findel@do.etat.lu
- Website:
- https://douanes.public.lu/fr.html
00.00 - 24.00 non-stop -
Customs and Excise Agency (ADA) Bettembourg
- Address:
-
Terminal Intermodal Eurohub Sud
L-3434
Dudelange
B.P. 39, L-3201 Bettembourg
- Phone:
- (+352) 28 18 55 99
- Email address:
- brbettembourg@do.etat.lu
Open Ferme à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Customs Office - Luxembourg-Howald
- Address:
-
Croix de Gasperich
L-1350
Luxembourg
B.P. 1122, L-1011 Luxembourg
- Phone:
- (+352) 28 18 42 47
- Phone:
- (+352) 28 18 44 03
- Fax:
- (+352) 28 18 41 00
- Email address:
- centre.douanier@do.etat.lu
Open Ferme à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Customs Office - North
- Address:
-
2, rue Clairefontaine
L-9201
Diekirch
B.P. 77
- Phone:
- (+352) 81 70 45 1
- Fax:
- (+352) 81 70 45 71
Open Ferme à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) eDouane Helpdesk
- Address:
-
L-1016
Luxembourg
B.P. 1605
- Phone:
- (+352) 28 18 20 00
- Fax:
- (+352) 28 18 92 01
- Email address:
- servicedesk@do.etat.lu
-
Customs and Excise Agency (ADA) Central Customs Revenue Office
- Address:
-
22, rue de Bitbourg
L-1273
B.P. 1605, L-1016 Luxembourg
- Phone:
- (+352) 28 18 28 18
- Fax:
- (+352) 28 18 92 00
-
Customs and Excise Agency (ADA) Licensed Premises Service
- Address:
-
Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler
L-1350
Luxembourg
B.P. 1122 L-1011 Luxembourg
- Phone:
- (+352) 28 18 44 88
- Fax:
- (+352) 28 18 41 50
- Website:
- https://douanes.public.lu/fr.html
Open Ferme à 17h00
- Thursday:
- 8h00 à 17h00
- Friday:
- 8h00 à 17h00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8h00 à 17h00
- Tuesday:
- 8h00 à 17h00
- Wednesday:
- 8h00 à 17h00
-
Customs and Excise Agency (ADA) Clothing Supply Service
- Address:
-
Croix de Gasperich
L-1350
Luxembourg
B.P. 1122, L-1011 Luxembourg
- Phone:
- (+352) 28 18 42 92
- Fax:
- (+352) 28 18 41 40
-
Customs and Excise Agency (ADA) General Customs and Excise Inspectorate
- Address:
- 22, rue de Bitbourg L-1273 Luxembourg-Hamm
- Email address:
- ida.accises@do.etat.lu
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Department for Luxembourg Centre
- Address:
- Croix de Gasperich - Rue in Bouler L-1350 Luxembourg
- Phone:
- (+352) 28 18 44 99
- Fax:
- (+352) 28 18 41 00
-
Customs and Excise Agency (ADA) Luxembourg Revenue Office - Luxembourg North Department
- Address:
- 2, rue de Clairefontaine L-9220 Diekirch
- Phone:
- (+352) 81 70 45 1
- Fax:
- (+352) 81 70 45 71
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Related procedures and links
Procedures
Links
Further information
-
Administration des contributions directes
Site web
-
Portail de la fiscalité indirecte
de l'Administration de l'enregistrement, des domaines et de la TVA