As of the fiscal year 2017, resident corporate entities are required to submit the following tax declarations online:
This requirement for online filing of tax declarations applies to the following resident corporate entities:
- public limited companies (SA);
- simplified shareholder companies (société par action simplifiée);
- partnerships limited by shares (société en commandite par actions);
- limited liability companies (SARL);
- simplified limited liability companies (SARL-S);
- European companies (SE).
The electronic filing must be carried out with MyGuichet.lu:
- either by completing the declaration directly using the online assistant;
- or by prefilling the declaration using a structured XML file.
Corporate entities excluded from the mandatory online filing must continue to submit their declaration in paper format. These entities are:
- non-resident companies;
- agricultural associations;
- cooperative companies.