EasyBiz Team

Companies in Luxembourg as in all countries are subject to taxes, the three main taxes being corporate income tax, municipal income tax and net wealth tax. In addition, although not all, many companies must register for VAT. In this article, we will then take a detailed look at <a href="https://easybiz.lu/tax-compliance-luxembourg">corporate tax in Luxembourg</a> and <a href="https://easybiz.lu/register-for-vat-in-luxembourg">the registration process to declare TVA</a>.

Landscape of corporate tax in Luxembourg in 2025

The three main taxes payable by companies in Luxembourg are the corporate income tax, the municipal income tax and the net wealth tax. We will see them in detail, but first we will look at the legal texts and entities involved in the subject of corporate taxes in Luxembourg.

Main tax regulations

There are different regulations governing corporate taxation in Luxembourg, these are the main ones:&nbsp;

Bodies involved in corporate taxation in Luxembourg

As for the bodies involved, the main one is the Luxembourg Inland Revenue (ACD), although there are others, let's take a look at them:

Corporate income tax in Luxembourg

The main tax payable by companies in Luxembourg is the corporate income tax, this tax is a direct tax levied on profits earned by companies in Luxembourg and applies to both resident and non-resident companies. A company is considered as resident when it has its registered office or its effective place of management in Luxembourg and is considered as non-resident when its registered office is not in Luxembourg but the company generates income from Luxembourg sources.

Although both companies are subject to tax in Luxembourg, the taxable base is different in each case:

As for the corporate tax rate in Luxembourg, it depends on the taxable income according to the following schedule:&nbsp;

In addition, all legal entities based in Luxembourg must contribute to the employment fund, so this rate must be increased by 7% in favor of this fund. This increases the normal tax rate from 17% to 18.19%.

Municipal business tax

Another tax payable by companies in Luxembourg is the Municipal Business Tax (MBT). The rate of this tax depends on the municipality where the business operates. In the City of Luxembourg, the MBT rate is 6.75% in 2025.

However, there is a tax allowance of 17,500 euros but this applies only to sole proprietors and partnerships. The allowance is automatic and is not subject to specific conditions or formalities.

Net wealth tax

Finally, a third tax payable by companies in Luxembourg is the net wealth tax, this tax is levied on the net assets of the company and its rate is as follows:

Recent changes in the law

As for recent changes, it is worth mentioning a change that although it cannot be considered as recent as it has not yet taken place, it will take place very soon.&nbsp;

To the delight of many, this change involves a reduction in taxation for companies, as of January 1, 2025, the corporate income tax (IRC) rate will be reduced by one percentage point. The rate will then drop from 17% to 16% for companies with taxable income over 200,000 euros and from 15% to 14% for entrepreneurs and small companies with taxable income up to 175,000 euros. 

Corporate tax filing from €90. Expert team ready to help!

How to register for VAT

Any natural or legal person established in Luxembourg who independently and regularly carries out economic activities subject to VAT within the territory of Luxembourg must register for VAT purposes. Persons or entities that are not established or domiciled in Luxembourg are not required to register for Luxembourg VAT unless they carry out transactions whose place of taxation is deemed to be located in Luxembourg under the VAT territoriality rules. In addition, taxable persons whose annual turnover excluding tax during a calendar year does not exceed 50,000 euros are exempt from VAT.  &nbsp;

Let's see then how to <a href="https://easybiz.lu/register-for-vat-in-luxembourg">register for the collection of the TVA in Luxembourg</a>. The process is quite simple and consists of 3 easy steps:

1. Collect the necessary information

To register as a TVA collector, it is necessary to file an initial declaration or an option declaration. The first step is then to collect all the necessary elements to complete these forms. The following information is required to complete this initial declaration:

2. Submit the corresponding declaration to the competent tax office.

Once you have all the data at hand, it is necessary to fill out the corresponding forms and submit them to the competent tax office. The form to be completed will depend on whether you are registering for VAT on a mandatory or voluntary basis and on whether the applicant makes intra-community acquisitions (AIC) of more than 10,000 euros per year:

These forms can be submitted either online via <a href="https://guichet.public.lu/fr/citoyens/myguichet.html">MyGuichet.lu</a>, the government’s secure digital platform, or by mail to the Registration Duties, Estates and VAT Authority (AED).&nbsp;

🔹 Address: 308 Rte d'Esch, Cessange Luxembourg
🔹 Phone: (+352) 24 78 06 24
🔹 Mail: info@aed.public.lu
🔹 Website: pfi.public.lu
🔹 Working hours: Monday to Friday from 8.30 to 12.00 and from 14.00 to 16.00

3. Receive the VAT Registration Number

Once the submission is processed and approved, the business or individual will be issued a Luxembourg VAT number. This number consists of eight digits, preceded by the country code "LU." The VAT number is essential for all VAT-related transactions, such as invoicing and filing VAT returns.

At this point, it is possible to have a general idea of the main taxes to which companies are subject in Luxembourg, however, taxation is one of the most complex issues that companies have to face and the particularities of each one can affect their tax obligations. There are many aspects that deal with more specific topics that have not been dealt with here, such as the taxation of dividends, taxation in the regime of parent companies and subsidiaries, or the many existing tax allowances. It is normal to get lost in or have doubts about it, if that is your case and you would like some help, <a href="https://easybiz.lu/tax-compliance-luxembourg">EasyBiz is here to help you, do not hesitate to contact us</a>.

NOTE:

Luxembourg’s combined corporate tax rate, which includes the corporate income tax (CIT) and municipal business tax (MBT), is around 24.94% in 2024. This rate is competitive compared to other European countries, as it is lower than countries like Germany or France but higher than some low-tax jurisdictions such as Estonia or Hungary. Additionally, Luxembourg's extensive tax treaties and incentives make it particularly attractive for multinational corporations.

For corporations, capital gains are generally taxed at the same rate as regular corporate income, meaning the combined rate of approximately 24.94% applies. However, capital gains on qualifying shareholdings may be exempt under the participation exemption regime, provided certain conditions are met. This exemption makes Luxembourg favorable for holding companies.

Tax treaties in Luxembourg help businesses avoid double taxation by determining which country has the right to tax certain types of income, such as dividends, interest, or royalties. They often reduce withholding tax rates and provide tax relief for cross-border transactions, making Luxembourg attractive for international corporations by ensuring more favorable tax treatment on global income streams.

Income tax rate, municipal business tax, net wealth tax, VAT and recent changes.

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Au Luxembourg, comme dans tous les pays, les entreprises sont soumises à des impôts, les trois principaux étant l'impôt sur le revenu des sociétés, l'impôt sur le revenu communal et l'impôt sur la fortune. En outre, de nombreuses entreprises doivent s'enregistrer à la TVA, même si ce n'est pas le cas de toutes. Dans cet article, nous examinerons en détail l'<a href="https://easybiz.lu/fr/conformit-fiscale-luxembourg">impôt sur les sociétés au Luxembourg</a> et la procédure d'<a href="https://easybiz.lu/fr/enregistrer-tva-luxembourg">enregistrement pour déclarer la TVA</a>.

Aperçu général de l'impôt sur les sociétés au Luxembourg en 2025

Les trois principaux impôts dus par les sociétés au Luxembourg sont l'impôt sur le revenu des collectivités, l'impôt communal sur le revenu et l'impôt sur la fortune nette. Nous les verrons en détail, mais tout d'abord nous examinerons les textes juridiques et les entités concernées par le sujet de l'impôt sur les sociétés au Luxembourg.

Principales réglementations fiscales

Il existe différentes réglementations régissant l'impôt sur les sociétés au Luxembourg, dont voici les principales :

Entités impliquées dans la fiscalité des entreprises au Luxembourg

En ce qui concerne les entités impliquées, le principal est l'Administration fiscale luxembourgeoise (ACD), mais il en existe d'autres, que nous allons vous présenter :

L'impôt sur les sociétés au Luxembourg

Le principal impôt dû par les sociétés au Luxembourg est l'impôt sur le revenu des sociétés. Cet impôt est un impôt direct prélevé sur les bénéfices réalisés par les sociétés au Luxembourg et s'applique à la fois aux sociétés résidentes et non-résidentes. Une société est considérée comme résidente lorsqu'elle a son siège social ou son siège de direction effective au Luxembourg et est considérée comme non-résidente lorsque son siège social n'est pas au Luxembourg mais que la société génère des revenus de source luxembourgeoise.

Bien que les deux sociétés soient soumises à l'impôt au Luxembourg, la base imposable est différente dans chaque cas :

Quant au taux de l'impôt sur les sociétés au Luxembourg, il dépend du revenu imposable selon le tableau suivant :

En outre, toutes les personnes morales basées au Luxembourg doivent contribuer au fonds pour l'emploi, de sorte que ce taux doit être majoré de 7 % en faveur de ce fonds. Le taux d'imposition normal passe ainsi de 17 % à 18,19 %.

Impôt commercial communale (ICC)

Un autre impôt auquel sont assujetties les entreprises au Luxembourg est l'impôt commercial municipal (ICC). Le taux de cette taxe dépend de la commune où l'entreprise exerce son activité. Dans la ville de Luxembourg, le taux de l'ICC est de 6,75 % en 2025.

Il existe toutefois un abattement fiscal de 17 500 euros mais celui-ci ne s'applique qu'aux entreprises individuelles et aux sociétés de personnes. L’indemnité est automatique et n'est soumise à aucune condition ou formalité particulière.

Impôt sur la fortune

Enfin, un troisième impôt dû par les sociétés au Luxembourg est l'impôt sur la fortune nette, cet impôt est prélevé sur l'actif net de la société et son taux est le suivant :

Changements récents dans la loi

En ce qui concerne les changements récents, il convient de mentionner un changement qui, bien qu'il ne puisse pas être considéré comme récent puisqu'il n'a pas encore eu lieu, aura lieu très prochainement.

Heureusement pour tous, ce changement consiste en une réduction de l'imposition des entreprises. À partir du 1er janvier 2025, le taux de l'impôt sur les sociétés (IRC) sera réduit d'un point de pourcentage. Le taux passera alors de 17 % à 16 % pour les entreprises dont le revenu imposable est supérieur à 200,000 euros et de 15 % à 14 % pour les entrepreneurs et les petites entreprises dont le revenu imposable est inférieur ou égal à 175,000 euros.

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Comment s'inscrire à la TVA ?

Toute personne physique ou morale établie au Luxembourg qui exerce de manière indépendante et régulière des activités économiques soumises à la TVA sur le territoire luxembourgeois doit s'immatriculer à la TVA. Les personnes ou entités qui ne sont pas établies ou domiciliées au Luxembourg ne sont pas tenues de s'immatriculer à la TVA luxembourgeoise, sauf si elles effectuent des opérations dont le lieu d'imposition est réputé se situer au Luxembourg en vertu des règles de territorialité de la TVA. En outre, les assujettis dont le chiffre d'affaires annuel hors taxes réalisé au cours d'une année civile n'excède pas 50 000 euros sont exonérés de la TVA.

Voyons donc comment s'inscrire à la <a href="https://easybiz.lu/fr/enregistrer-tva-luxembourg">TVA au Luxembourg</a>. Le processus est assez simple et consiste en 3 étapes faciles :

1. Recueillir les informations nécessaires

Pour s'inscrire comme collecteur de TVA, il faut déposer une déclaration initiale ou une déclaration d'option. La première étape consiste donc à rassembler tous les éléments nécessaires pour remplir ces formulaires. Les informations suivantes sont nécessaires pour compléter cette déclaration initiale :

2. Déposer la déclaration correspondante auprès du service des impôts compétent

Une fois que vous disposez de toutes les données, il est nécessaire de remplir les formulaires correspondants et de les soumettre au bureau des impôts compétent. Le formulaire à remplir dépend de l'inscription obligatoire ou facultative à la TVA et du fait que le demandeur effectue des acquisitions intracommunautaires (AIC) de plus de 10,000 euros par an :

Ces formulaires peuvent être déposés soit en ligne via&nbsp;<a href="https://guichet.public.lu/fr/citoyens/myguichet.html">MyGuichet.lu</a>, la plateforme numérique sécurisée de l'administration, soit par courrier à l'Autorité des droits d'enregistrement, des domaines et de la TVA (AED).

🔹 Adresse : 308 Rte d'Esch 308 Rte d'Esch, Cessange Luxembourg
🔹 Téléphone : (+352) 24 78 06 24
🔹 Courrier : info@aed.public.lu
🔹 Site web : pfi.public.lu
🔹 Horaires de travail : Du lundi au vendredi de 8.30 à 12.00 et de 14.00 à 16.00

Les formulaires disponibles sont les suivants:

3. Recevoir le numéro d'immatriculation à la TVA

Une fois la déclaration traitée et approuvée, l'entreprise ou le particulier reçoit un numéro de TVA luxembourgeois. Ce numéro se compose de huit chiffres, précédés du code pays « LU ». Le numéro de TVA est essentiel pour toutes les opérations liées à la TVA, telles que la facturation et le dépôt des déclarations de TVA.

À ce stade, il est possible d'avoir une idée générale sur les principaux impôts qui frappent les entreprises au Luxembourg. Toutefois, la fiscalité est l'une des questions les plus complexes auxquelles les entreprises doivent faire face et les particularités de chaque entreprise peuvent avoir une incidence sur leurs obligations fiscales. De nombreux aspects traitant de questions plus spécifiques n'ont pas été abordés ici, tels que l'imposition des dividendes, l'imposition dans le cadre du régime des sociétés mères et filiales, ou encore les nombreux allègements fiscaux disponibles. Il est normal de s'y perdre ou d'avoir des doutes, si c'est votre cas et que vous souhaitez de l'aide, <a href="https://easybiz.lu/fr/conformit-fiscale-luxembourg">EasyBiz est là pour vous aider, n'hésitez pas à nous contacter</a>.

Taux d'impôt sur le revenu, taxe professionnelle, impôt sur la fortune, TVA et changements récents.

L'impôt sur les sociétés au Luxembourg en 2025

Corporate tax in Luxembourg in 2025

What are domiciliation services?

Domiciliation services are a set of administrative and legal services that allow a company to have a registered address in Luxembourg without the need to maintain a physical office or staff in the country. These services include the provision of a legal seat, administrative management, reception of correspondence, and representation before local authorities.

The registered office is not just an address in Luxembourg, it represents the place from which the company is administered and managed. It is therefore the address where the company will receive all official correspondence, as well as the place where it must keep several official legal documents such as accounting documents, establishment authorizations, shareholders' register and even minutes of the Board of Directors' ordinary and extraordinary general meetings.

Functions and benefits of domiciliation services

The head office is a vital place and domiciliation services play a very important role given the wide range of services they offer. The most relevant ones are presented below:

Our incorporation plans include domiciliation, VAT, and permits.

Overview of the legal and regulatory framework in Luxembourg

Since domiciliation services are so important, this is a strictly regulated activity. The legal basis is provided by the law of May 31, 1999 on the domiciliation of companies although there are other laws and regulations that intervene in one way or another.

Some of the indirectly influencing regulations worth mentioning are the Trade Law of September 2, 2011 and the Law of July 26, 2023 which regulate access to commercial, craft, industrial and some liberal professions in Luxembourg. 

These laws oblige certain companies to apply for an establishment authorization, which requires meeting administrative criteria that prevent recourse to domiciliation services. In particular, the following companies require an establishment permit:

In these cases, it is then impossible to use the domiciliation services in Luxembourg and the company must have its own premises. Moreover, following the major disputes that have arisen in the past as a result of the “mailbox” phenomenon, the authorities and the Ministry of Economy systematically and scrupulously check that each legal entity has actual physical premises where the regular presence of a legal representative is essential.

On the other hand, certain types of companies can make use of this type of service, here are the main ones:

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Conclusion

Luxembourg domiciliation services offer a practical solution for companies wishing to establish a legal presence in one of Europe's major financial centers without having to have physical offices. 

This article has presented an overview of the subject, it has shown how these domiciliation services offer not only an address for the company but also a wide range of services and it has been mentioned the importance of verifying if it is possible to resort to this type of services. However, this is not an exhaustive review on the subject, there are details that have not been covered and doubts may remain on multiple aspects. If you need to go deeper in some issues or have doubts, do not hesitate to contact us, <a href="https://easybiz.lu/incorporation">EasyBiz is here to help you</a>. 

Domiciliation services in Luxembourg are primarily regulated by the Law of 31 May 1999 on domiciliation of companies. This law outlines the requirements and conditions under which domiciliation services can be provided. It also specifies the entities authorized to offer these services, such as lawyers, notaries, accountants, and certain financial institutions. Providers of domiciliation services must comply with regulations concerning anti-money laundering (AML) and counter-terrorism financing (CFT), and are subject to supervision by the CSSF (Commission de Surveillance du Secteur Financier) for entities in the financial sector.

No, domiciliation services are generally not compatible with commercial, artisanal, or service-based businesses that require <a href="https://easybiz.lu/business-license-luxembourg">a permit of establishment</a>. These businesses must have a physical presence and cannot rely solely on domiciliation services to fulfill their operational requirements. However, holding companies, investment funds, and Special Purpose Vehicles (SPVs), which do not require a physical operational base, can benefit from domiciliation services.

Domiciliation services typically include the provision of a registered office address, management of correspondence, secretarial services (such as organizing board meetings and maintaining corporate records), compliance with regulatory obligations (e.g., AML/KYC), <a href="https://easybiz.lu/accounting">accounting and tax services</a>, and representation before authorities. These services help companies meet their legal and administrative requirements without needing a physical office in Luxembourg.

Regulatory framework, allowed companies, responsibilities and offered services.

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Qu'est-ce que les services de domiciliation ?

Les services de domiciliation sont un ensemble de services administratifs et juridiques qui permettent à une société d'avoir une adresse enregistrée au Luxembourg sans avoir besoin de maintenir un bureau physique ou du personnel dans le pays. Ces services comprennent la mise à disposition d'un siège légal, la gestion administrative, la réception de la correspondance et la représentation auprès des autorités locales.

Le siège social n'est pas seulement une adresse au Luxembourg, il représente le lieu à partir duquel la société est administrée et gérée. C'est donc l'adresse où la société reçoit toute la correspondance officielle, ainsi que le lieu où elle doit conserver plusieurs documents juridiques officiels tels que les documents comptables, les autorisations d'établissement, le registre des actionnaires ou encore les procès-verbaux des assemblées générales ordinaires et extraordinaires du conseil d'administration.

Fonctions et avantages des services de domiciliation

Le siège social est un emplacement fondamental et les services de domiciliation jouent un rôle très important compte tenu de la vaste gamme de services qu'ils offrent. Les plus relevants d'entre eux sont présentés ci-dessous :

Nos formules de création d’entreprise incluent la domiciliation, la TVA et les autorisations.

Cadre juridique et réglementaire au Luxembourg

Compte tenu de l'importance des services de domiciliation, il s'agit d'une activité strictement réglementée. La base juridique est fournie par la loi du 31 mai 1999 relative à la domiciliation d'entreprises, bien que d'autres lois et règlements interviennent d'une manière ou d'une autre.

Parmi les réglementations qui ont une influence indirecte, il convient de mentionner la loi sur le commerce du 2 septembre 2011 et la loi du 26 juillet 2023 qui réglementent l'accès aux professions commerciales, artisanales, industrielles et à certaines professions libérales au Luxembourg. 

Ces lois obligent certaines entreprises à demander une autorisation d'établissement, ce qui nécessite de répondre à des critères administratifs qui empêchent le recours aux services de domiciliation. En particulier, les entreprises suivantes nécessitent une autorisation d'établissement :

Dans ces cas, il est alors impossible d'utiliser les services de domiciliation au Luxembourg et la société doit disposer de ses propres locaux. Par ailleurs, suite aux litiges importants survenus dans le passé à cause du phénomène des « boîtes aux lettres », les autorités et le Ministère de l'Economie vérifient systématiquement et scrupuleusement que chaque personne morale dispose d'un local physique effectif où la présence régulière d'un représentant légal est indispensable.

En revanche, certains types de sociétés peuvent avoir recours à ce type de service, dont voici les principaux :

Les services de domiciliation luxembourgeois offrent une solution pratique aux entreprises qui souhaitent établir une présence juridique dans l'un des principaux centres financiers d'Europe sans devoir disposer de bureaux physiques. 

Cet article a présenté une vue d'ensemble du sujet, il a montré comment ces services de domiciliation offrent non seulement une adresse pour l'entreprise mais aussi une large gamme de services et a évoqué l'importance de vérifier s'il est possible de recourir à ce type de services. Cependant, il ne s'agit pas d'une revue exhaustive sur le sujet, il y a des détails qui n'ont pas été abordés et des doutes peuvent subsister sur de multiples aspects. Si vous avez besoin d'approfondir certaines questions ou si vous avez des doutes, n'hésitez pas à nous contacter, <a href="https://easybiz.lu/fr/constitution-en-societe">EasyBiz est là pour vous aider</a>. 

Cadre réglementaire, sociétés autorisées, responsabilités et services offerts.

Services de domiciliation au Luxembourg

Overview of domiciliation services in Luxembourg

What is financial reporting and why is it important?

Financial reporting refers to the process by which a company prepares and presents detailed financial information about its financial condition, performance and changes in its financial position. These reports are intended for various stakeholders, such as shareholders, investors, regulators, employees and other interested parties.

Financial reports have multiple purposes such as providing transparency or facilitating decision-making, here are some of their main purposes:

Which companies must file financial reports in Luxembourg?

Under Luxembourg law, most companies in the Grand Duchy are required to file annual financial statements, specifically the following types of companies are required to do so:

What documents must be submitted?

The documents that companies must declare depend on their size. A company can be classified as small, medium or large according to several criteria and depending on its classification, it must submit more or less documentation.&nbsp;

The following table shows the classification criteria, it is important to note that the company must meet the thresholds for two of the three criteria to fall into a category and that the thresholds must be exceeded or not exceeded for two consecutive fiscal years.

Depending on the size of the company, the content of the accounts to be presented will be different:&nbsp;

The document must be submitted using the Luxembourg accounting standards or the IFRS if the company is required to do so.&nbsp;

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What are the deadlines and costs?

In Luxembourg, the annual accounts and the appropriation of profits must be approved within 6 months after the end of the calendar year for individuals or of the financial year for legal entities by the following entities depending on the type of company:

Once approved, the annual financial statements must be submitted during the month following their approval, that is, at the latest 7 months after the end of the calendar year for natural persons established as traders, or 7 months after the end of the financial year for legal entities.

Those who submit their application within the established deadlines must pay a fee of 19 euros, while companies submitting the documents after the deadline must pay a higher fee depending on the delay:

What is the procedure to follow?

For financial reporting, filers must file their accounting package electronically with the Registre de Commerce et des sociétés (RCS) using a LuxTrust certificate. It is important to note that unless companies are authorized to use IFRS they must file their balance sheet following the Luxembourg standard chart of accounts (PCN).

The eCDF is an electronic platform for the collection of financial data that allows the preparation, electronic validation and transmission via the Internet of the financial data to be provided to the State. Before being able to use it, it is necessary to create an account and have a LuxTrust certificate. Detailed information on how to create an account can be found on the <a href="https://ecdf.b2g.etat.lu/ecdf/ecdfaccess/first">eCDF website</a> or the <a href="https://guichet.public.lu/en/entreprises/fiscalite/impots-benefices/tva/inscriptions/inscription-acces-ecdf.html">dedicated page of guichet.lu</a>.

Create an eCDF account

The next step is to perform the electronic validation of the accounting documents in eCDF, this involves sending the accounting package with all the documents relating to the company's annual accounts for a given fiscal year. The eCDF system allows you to enter the financial data using the standard PDF forms available on the eCDF platform or to perform a data transfer via an XML file generated from the company's accounting system.

Performing electronic validation of accounting documents in eCDF

Once the accounting documents have been validated on the eCDF platform, the company must send the accounting package electronically to the RCS. During the procedure, it is necessary to indicate that the annual accounts have been validated on the eCDF platform by ticking the corresponding box so that the Luxembourg Business Registers (LBR) can automatically retrieve the accounting data from the eCDF platform. During the registration, it is necessary to define the day on which the notice of the&nbsp;filing of the accounts in the Recueil Électronique des Sociétés et Associations (RESA) will be made public, you can choose the same day or a fixed date at the latest 15 days after the filing.

Performing the electronic registration of the accounting package in the RCS

At this point, it is clear what financial reporting consists of, why it is important, the documents that must be sent and the restrictions to be respected. After seeing everything that is involved in complying with the regulations, the process to follow is clear, but one thing is to know what to do and another thing is to do it. Doing all this correctly can be somewhat complicated, especially if it is the first time it is done or if the characteristics of the company evolve. If you feel you need a little help, Easybiz can help you, do not hesitate to contact us.

In Luxembourg, companies generally use two accounting standards: Luxembourg Generally Accepted Accounting Principles (LuxGAAP) and International Financial Reporting Standards (IFRS). LuxGAAP is commonly used by small and medium-sized companies, while IFRS is mandatory for companies listed on the stock exchange and often used by large or international companies.

Yes, financial statements filed with the Register of Commerce and Companies (RCS) in Luxembourg are publicly accessible. Any individual or entity can consult these documents through the RCS platform, although accessing some specific reports may require a small fee. This system promotes transparency in the business environment.

Companies in Luxembourg must file their financial reports within seven months after the end of their financial year. For most companies with a fiscal year ending on December 31, this means financial statements must be filed by July 31 of the following year.

The eCDF (electronic Central Balance Sheet Data Filing) platform is a digital tool that companies use to submit their financial statements to the RCS. It facilitates secure and efficient electronic filing, streamlining the submission process for companies and ensuring compliance with reporting obligations.

Reflecting the financial health and operations: accounting standards, RCS filing, eCDF platform.

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Qu'est-ce que le rapport financier et pourquoi est-il important ?

Le rapport financier désigne le processus par lequel une entreprise prépare et présente des informations financières détaillées sur sa situation financière, ses performances et l'évolution de sa position financière. Ces rapports sont destinés à diverses parties prenantes, telles que les actionnaires, les investisseurs, les autorités de réglementation, les salariés et d'autres parties intéressées.

Les rapports financiers ont des objectifs multiples, tels que la transparence ou la facilitation de la prise de décision :

Quelles sont les sociétés qui doivent déposer des rapports financiers au Luxembourg ?

En vertu de la loi luxembourgeoise, la plupart des sociétés du Grand-Duché sont tenues de déposer des états financiers annuels, en particulier les types de sociétés suivants :

Quels sont les documents à fournir ?

Les documents que les entreprises doivent soumettre dépendent de leur taille. Une entreprise peut être classée comme petite, moyenne ou grande selon plusieurs critères et selon sa classification, elle doit soumettre plus ou moins de documents.

Le tableau suivant présente les critères de classification, il est important de noter que l'entreprise doit atteindre les seuils de deux des trois critères pour entrer dans une catégorie et que les seuils doivent être dépassés ou non dépassés pendant deux années fiscales consécutives.

Selon la taille de l'entreprise, le contenu des comptes à présenter sera différent :&nbsp;

Le document doit être soumis en utilisant les normes comptables luxembourgeoises ou les normes IFRS si la société est tenue de le faire.

Quels sont les délais et les coûts ?

Au Luxembourg, les comptes annuels et l'affectation des bénéfices doivent être approuvés dans les 6 mois qui suivent la fin de l'année calendaire pour les personnes physiques ou de l'exercice social pour les personnes morales par les entités suivantes selon le type de société :

Une fois approuvés, les comptes annuels doivent être déposés dans le mois qui suit leur approbation, c'est-à-dire au plus tard 7 mois après la fin de l'année calendaire pour les personnes physiques établies comme commerçants, ou 7 mois après la fin de l'exercice pour les personnes morales.

Les personnes qui déposent leur demande dans les délais impartis doivent s'acquitter d'un frais de 19 euros, tandis que les entreprises qui déposent les documents hors délai doivent payer un frais plus élevé dépendant du retard :

Quelle est la procédure à suivre ?

Pour les rapports financiers, les déclarants doivent déposer leur dossier comptable par voie électronique auprès du Registre de Commerce et des Sociétés (RCS) en utilisant un certificat LuxTrust. Il est important de noter qu'à moins que les sociétés ne soient autorisées à utiliser les normes IFRS, elles doivent déposer leur bilan en suivant le plan comptable luxembourgeois standardisé (PCN).

La procédure à suivre est la suivante :

À ce stade, de nombreuses questions ont déjà été abordées : qu'est-ce que l'information financière, pourquoi est-elle importante, quels sont les documents à envoyer et quelles sont les restrictions à respecter. Après avoir vu ce qu'implique le respect de la réglementation, le processus est clair, mais c'est une chose de savoir ce qu'il faut faire et une autre de le faire. Tout cela peut être compliqué, surtout si c'est la première fois que vous le faites ou si les caractéristiques de l'entreprise évoluent. Si vous pensez avoir besoin d'un peu d'aide, Easybiz peut vous accompagner, n'hésitez pas à nous contacter.

Reflétant la santé financière et les opérations : normes comptables, dépôt au RCS, eCDF, délais.

L'information financière au Luxembourg

Financial reporting in Luxembourg

Luxembourg is distinguished for <a href="https://easybiz.lu/tax-compliance-luxembourg">its sophisticated and advantageous tax regime</a>, which frequently offers more favorable conditions relative to other European jurisdictions. Those residing in or considering relocating to Luxembourg need to have a thorough understanding of the local tax framework. Such an understanding is critical not only for mitigating unforeseen fiscal liabilities but also for optimizing strategic financial planning, encompassing personal finance, entrepreneurial ventures, and investment portfolios.

A pivotal aspect of Luxembourg's taxation landscape is the capital gains tax, which is imposed on the profit realized from the disposal of assets, including real estate and securities. This article seeks to provide an exploration of the mechanisms of the capital gains tax in Luxembourg, elucidate the categories of taxpayers subject to this levy, and outline the methodologies for its calculation.&nbsp;

What is the capital gains tax?

Capital gains are the profit that a person or entity obtains by selling an asset at a higher price than was initially paid for it. Simply put, it is the positive difference between the sale price and the acquisition price of an asset.

For example, if you buy a property for 100,000 euros and then sell it for 150,000 euros the capital gain would be 50,000 euros.&nbsp;

The taxation of these gains depends on the type of asset, the holding period, and the tax profile of the seller, whether they are a resident, non-resident, or corporate entity. In the following sections, we will cover the capital gains tax rules for different asset types, including real estate, shares or other securities, art and collectibles and cryptocurrencies.

Personal capital gains tax in Luxembourg

In many cases, capital gains are subject to the same treatment as ordinary income and are taxed at the progressive income tax rate. In some cases, taxation is based on this same progressive rate but with some adjustments and in other cases, the taxation is completely different.&nbsp;

Before examining capital gains taxation for the different types of assets it is then important to review how the progressive income tax rate works. Under this system, the more you earn, the higher the percentage you will pay in taxes according to a table in which taxation ranges from 0% to 45.78%. 

Shares or other securities

Gains derived from the sale of shares are treated differently depending on how long the asset has been held and the percentage of ownership in the company. It should also be noted that capital gains of less than 500 euros are not subject to taxation. The following table summarizes the taxation according to the different cases:

Real estate

The tax rate and the rules for calculating taxable capital gains on real estate depend on the period of detention and whether or not the property constitutes the principal residence of the declarant.&nbsp;&nbsp;

If the capital gains come from the sale of the principal residence no tax is applied, otherwise the tax liability will depend on the detention period of the property and the time at which the capital gain was obtained according to the following table:

In addition, it is necessary to add a contribution to the insurance contribution (1.4%) and take into account a ten-year tax allowance of 50,000 euros (100,000 euros for spouses or partners taxed jointly). This allowance should be reduced by the tax allowances that the declarant has already received during the ten-year period in which he/she owned the property.

These rules apply to both Luxembourg residents and non-residents selling property in Luxembourg and speculation gains generated from building sales located abroad are tax-exempt.

Art and collectibles

In the&nbsp;case of the&nbsp;disposal of a work of art within 6 months after its acquisition, the realized capital gain is taxed at the normal tax rate (up to 45.78%). Capital gains realized on the transfer of a work of art more than six months after its acquisition are not subject to taxation. However, capital gains realized on the sale of a work of art, realized in the course of a business activity, are to be considered as part of business income and therefore taxed at the normal tax rate.&nbsp;

Cryptocurrencies

In Luxembourg, income from cryptocurrency sales depends on how the filer is categorized according to three categories: investors, speculators and miners. The following persons fall into each category:

The taxation for each case is as follows:

It is important to note that the taxation of cryptocurrencies can be complex due to the need for meticulous tracking of digital asset portfolios, including acquisition dates and transaction values. Additionally, this area of tax law is rapidly evolving, and regulations are subject to change. Therefore, staying informed about the latest developments is crucial for anyone actively involved in cryptocurrency trading, mining, or investment.

Corporate capital gains tax in Luxembourg

One unique aspect of corporate tax in Luxembourg is that all company income is classified as commercial income, there are no separate categories. As a result, capital gains are treated in the same way as all other forms of income that the company generates. The applicable tax rate depends on the taxable base amount, as follows:

In addition, all companies based in Luxembourg must also contribute 7% of their corporate tax liability to the employment fund and are subject to the municipal business tax (MBT). The MBT varies depending on the municipality, in Luxembourg City, the municipal business tax rate is 6.75%.

Corporate taxation in Luxembourg can be highly complex, with numerous exemptions and special provisions that may apply depending on the specific circumstances of the business. For this reason, it is strongly recommended that companies seek professional&nbsp;<a href="https://easybiz.lu/tax-compliance-luxembourg">tax advice</a>&nbsp;to navigate the complexities of the corporate tax system effectively.&nbsp;&nbsp;

Taxation on profits earned from the sale or disposal of assets: real estate, shares, or other types.

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