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.

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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+1

Quarterly 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 year

Periodic VAT returns

Frequency depends on turnover: monthly returns are due before the 15th day of the following month and quarterly returns before the 15th day of the following calendar quarter. The annual return is due before 1 March for annual-only taxpayers and before 1 May for monthly or quarterly filers.

Standard rate 17%

Withholding tax (form 950)

Salary withholding declared via MyGuichet.lu. Frequency by amount: monthly (≥ €750), quarterly (≥ €75 and < €750), annual (< €75). Payment within 10 days.

Online since 2025

Transfer pricing documentation

Intragroup transactions must follow the arm's-length principle and be supported proportionately. A master file and local file can structure the record where the group and transactions justify them.

Arm's-length principle

Consequences of tax delays

Late filing or non-filing may lead the tax office to impose a surcharge of up to 10 % of the assessed tax. After a formal warning and final deadline, a coercive payment may be imposed; refusal to file can lead to an estimated assessment. Non-payment is dealt with separately through late-payment interest, at the full rate of 0.6 % per month.

Separate mechanisms

A defined tax scope

The engagement starts from the entity's own filings, flows and transactions.

Included in the engagement

  • Corporate filings Preparation and filing of form 500 for CIT, MBT and net wealth tax, with follow-up of advances, losses and tax credits.
  • VAT and related filings Periodic and annual returns, European Sales Lists, Intrastat, OSS/IOSS and foreign VAT recovery where these obligations apply.
  • Executive taxation Form 100 returns, remuneration, conditions of the impatriate regime and the treatment of capital gains on securities or real estate.
  • Analysis and documentation Review of the conditions for SOPARFIs and holdings, the IP Box, tax consolidation, tax treaties and transfer pricing.
  • Tax authority exchanges File preparation, responses to information requests and follow-through within the agreed scope.

Out of scope stated upfront

  • Legal claim or procedure Legal counsel is coordinated where the claim or procedure requires it.

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What is delivered

The returns and analyses delivered depend on the entity's obligations and transactions.

  • Annual tax return

    Form 500 for CIT, MBT and NWT For each financial year

  • VAT returns

    Applicable returns and statements Under the applicable filing regime

  • Documented analysis

    Quantified scenarios and selected treatment When a transaction or choice requires it

  • Response file

    Structured response to the request received For each request included in the engagement

Starting the engagement

The tax calendar is built from the entity's actual activity and obligations.

  1. Understanding the structure

    The activity, flows, participations, financing and substance are reviewed.

  2. Identifying the obligations

    The returns, their frequency and their deadlines are identified.

  3. Reviewing the information

    Accounting data, prior returns and the transactions to be addressed are reconciled.

  4. Opening the calendar

    The review, preparation and filing cycle starts under the agreed scope.

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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. The same deadline applies to net wealth tax returns. Electronic filing with LuxTrust or eID authentication is mandatory.

What are the VAT rates in Luxembourg?

The standard rate is 17 %, with 14 %, 8 % and 3 % rates for goods and services designated by the applicable texts. Monthly returns are due before the 15th day of the following month and quarterly returns before the 15th day of the following calendar quarter. The annual return is due before 1 March for annual-only taxpayers and before 1 May for monthly or quarterly filers.

How are a structure's tax options analysed?

The analysis starts with the activity, flows, participations, financing and substance. Tax treaties, the participation exemption, the intellectual-property regime and transfer pricing apply only where their respective conditions are met. The mandate can present quantified scenarios and document the selected treatment.