Taxation

Online filing of income tax, business tax and net wealth tax declarations

This page was last modified on 17-04-2018

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.
The submission in paper form remains possible for the tax years prior to 2017.

Corporate entities excluded from the mandatory online filing must continue to submit their declaration in paper format. These entities are:

  • partnerships;
  • non-resident companies;
  • agricultural associations;
  • cooperative companies.