• Notre prestataire de services LuxTrust annonce une maintenance le samedi 19 avril de 22h00 à 23h59. Pendant cette période il ne sera pas possible de se connecter aux services publics comme MyGuichet.lu ou eCDF ni de signer électroniquement à l’aide d’un produit LuxTrust. Une connexion et signature avec GouvID reste cependant possible. Par ailleurs, l’utilisation de l’app MyGuichet.lu pour des démarches sans signature reste fonctionnelle, à condition que l’app est couplée avec l’espace personnel de l’utilisateur. 
  • Unser Dienstleister LuxTrust kündigt für Samstag, den 19. April, von 22:00 bis 23:59 Uhr Wartungsarbeiten an. Während dieses Zeitraums ist es nicht möglich, sich bei öffentlichen Diensten wie MyGuichet.lu oder eCDF einzuloggen oder mit einem LuxTrust-Produkt elektronisch zu unterschreiben. Das Einloggen und Unterschreiben mit GouvID bleiben jedoch möglich. Zudem ist die Nutzung der App MyGuichet.lu für Vorgänge ohne Unterschrift weiterhin gewährleistet, sofern die App mit dem persönlichen Bereich des Nutzers gekoppelt ist.
  • Our service provider LuxTrust has announced maintenance work on Saturday 19 April from 22.00 to 23.59. During this period, it will not be possible to log in to public services such as MyGuichet.lu or eCDF, or to sign electronically using a LuxTrust product. However, it is still possible to log in and sign with GouvID. Furthermore, the MyGuichet.lu mobile app can still be used for procedures that do not require a signature, provided that the app is linked to the user's private eSpace.

General principles of company taxation

Last update

Companies must fulfil their tax obligations, irrespective of whether the taxes levied are direct or indirect, or whether it is a tax or duty.

In Luxembourg, 3 departments are responsible for enforcing tax legislation:

Who is concerned

All companies established in Luxembourg, regardless of their legal form, are subject to Luxembourg taxation and the general principles applicable thereto.

Certain taxes apply to all the legal forms:

Other types of taxes apply according to the legal structure of the business:

Prerequisites

Preliminary steps

The company must be registered with the competent tax authorities:

How to proceed

Principles applied by the tax authorities

When a tax department taxes a company, it must comply with the following principles:

  • the lawfulness of the tax: all taxes and forms of taxation must be established by a law that determines their essential elements (tax base, tax assessment and collection). This law may be accompanied by a Grand-Ducal regulation relating to technical aspects (scales, rates);
  • equality of taxation: 2 companies that are in the same situation must be treated equally;
  • annual adjustment of taxation: as the State budget is allocated for a calendar year, taxation is also based on the year, and specifically on the year elapsed. Tax scales and rates are also subject to annual review by the legislator;
  • free choice to opt for the lowest rate of taxation: Luxembourg fiscal law grants the taxpayer the freedom to manage their affairs in such a way as to assume the lowest tax burden. This freedom does not allow tax to be avoided and it differs in this respect from tax evasion.

Principles to be followed by companies

Companies subject to taxation must comply with the following principles:

  • to draw up a complete and accurate tax return: in general, any tax or VAT returns completed by the company must reflect reality. These require accurate and regular accounting on the part of the company. Tax fraud, certain forms of tax evasion and, more generally, tax abuse are punishable under Luxembourg law;
  • to pay taxes in accordance with deadlines: if a company does not pay its tax by the specified deadline, the competent tax authorities may increase the amount to be paid.

Who to contact

  • Contact Centre - Luxembourg Inland Revenue (ACD)

    Address:
    33, rue de Gasperich L-5826 Hesperange Luxembourg

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