Corporate tax and filing compliance in Luxembourg
The scope covers CIT, MBT, net wealth tax, VAT and withholding taxes, supported by a controlled filing calendar and documentation suited to each structure.
Tax obligations for Luxembourg companies
Key deadlines to meet
Form 500 (CIT/MBT/NWT)
Mandatory unified return for SA, SARL, SAS, SCA. Electronic filing via MyGuichet.lu with LuxTrust or eID authentication. Attach annual accounts if not filed with RCS.
Deadline 31 December N+1Quarterly advances
CIT: 10 March, 10 June, 10 September, 10 December. MBT and NWT: 10 February, 10 May, 10 August, 10 November. Based on prior year tax or estimate.
4 deadlines per yearPeriodic VAT returns
Monthly, quarterly or annual depending on turnover. Filing via eCDF by the 15th of following month (2-month tolerance). European Sales Lists (ESL) by the 25th.
Standard rate 17%Withholding tax (form 950)
Salary withholding declared via MyGuichet.lu. Frequency by amount: monthly (≥€750), quarterly (€75-750), annual (<€75). Payment within 10 days.
Online since 2025Transfer pricing
Mandatory documentation for intragroup transactions: master file, local file. OECD compliance required. APA (Advance Pricing Agreement) possible with ACD.
OECD compliancePenalties and fines
Late filing: ACD penalties. Late payment: 0.6%/month interest. Personal liability of directors may be engaged.
0.6%/month late interestWhat we do for you
Complete tax support
Corporate tax returns
Preparation and filing of form 500 (CIT, MBT, NWT). Quarterly advance calculations, loss carryforward and tax credit management.
VAT compliance
Periodic and annual returns, European Sales Lists (ESL), Intrastat. OSS/IOSS regime management for e-commerce, foreign VAT recovery.
Executive taxation
Form 100 returns, remuneration optimization, impatriate regime (50% exempt up to €400k/year), capital gains on securities and real estate.
Tax optimization
SOPARFI and holding structuring, IP Box regime (~4.77% effective), tax consolidation, leveraging bilateral treaties.
Tax authority support
Representation during tax audits, negotiation with authorities, responses to information requests, dispute management.
Discuss your tax situation
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Frequently asked questions
Tax in Luxembourg
What are the deadlines for corporate tax returns?
CIT/MBT returns (form 500) must be filed by 31 December of year N+1 via MyGuichet.lu. NWT returns are due by 31 December of the year concerned. Electronic filing with LuxTrust or eID authentication is mandatory.
What are the VAT rates in Luxembourg?
The standard rate is 17%, with reduced rates of 14%, 8% and 3% depending on goods/services. Periodic returns are due by the 15th of the following month, with an administrative tolerance of 2 months. The annual return is due by 31 December.
How to legally optimize the tax burden?
Optimization relies on appropriate structuring (SOPARFI, holding), application of tax treaties (88 agreements), special regimes (IP Box at ~4.77% effective, participation exemption), and OECD-compliant transfer pricing policies. Our advisory covers diagnosis, quantified scenarios and implementation.