Information for companies

The identification number (matricule) is assigned and communicated by the Government IT Centre (CTIE) to the taxpayer’s registered office following the lodging of the deed of incorporation in the Trade and Companies Register (RCS).

Furthermore, it appears on all documents sent by the Administration des contributions directes (ACD) (Luxembourg Direct Tax Administration) (e.g. statements of account, fixing of advance payments, etc.).

If your company has not yet been registered with the Trade and Companies Register (RCS), please consult the webpage Business registration and filings with the RCS - Guichet.lu - Luxembourg

Resident company

Applications for a certificate of no outstanding liabilities must be made to the competent tax collection department (service de recette) or via the contact form.
The e-mail addresses of the competent tax collection departments are as follows:

• reclux@co.etat.lu Service de recette Luxembourg
• recesch@co.etat.lu Service de recette Esch/Alzette
• recett@co.etat.lu Service de recette Ettelbruck

Non-resident company

Companies Tax Office 5 (“Sociétés 5”) is competent to draw up a certificate of no outstanding liabilities regarding a non-resident capital company which is not registered with a tax office.
The contact e-mail address is: soc5@co.etat.lu

Companies Tax Office 3 is competent to draw up a certificate of no outstanding liabilities regarding a non-resident partnership (société de personnes) which is not registered with a tax office.

The contact e-mail address is: soc3@co.etat.lu

An application for a certificate of no outstanding liabilities in respect of a non-resident company may also be made via the contact form.

A certificate of no outstanding liabilities may be requested by taxpayers wishing to apply for authorized MACF declarant status, in accordance with Article 5 of Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a border carbon adjustment mechanism.

Further information on the CBAM "Carbon border adjustment mechanism" and the MACF-certified authorization is available on the Environment Agency website:

https://environnement.public.lu/fr/emweltprozeduren/Autorisations/cbam.html.

The certificate is issued by the ACD on condition that the applicant has met its tax payment obligations.

A certificate of no outstanding liabilities in the context of an application for authorized MACD declarant status may be requested by sending an e-mail to the following address: 

MACFautorise@co.etat.lu

An application for a residence certificate must be submitted to the competent companies tax office, either by post or via the contact form of the Administration des contributions directes (ACD).

The application to the ACD must contain:

1. The applicant’s name(s), identification number (matricule) and address,
2. The reason(s) for which the certificate is being applied for (e.g. dividends/interest, name and address of the company making the distribution, etc.),
3. The authorities for which the certificate is intended,
4. The date of formation of the company,
5. The language in which the certificate is to be issued (where this is not indicated, the certificate will be issued in French; upon request, it may be issued in German or English).

No residence certificate is issued for a partnership (société de personnes).

Before drawing up a certificate, the ACD reserves the right to check that the applicant taxpayer has discharged its liabilities in respect of taxes and duties and may, where necessary, ask for additional supporting documentation for the purposes of checking any items of information, affirmations, applications, statements, claims or appeals addressed to it.

All documents are sent to the company’s registered office.
To find the competent office, please consult the web page Compétences et Adresses - Service Imposition – Section des Sociétés - Profil de l'Administration - Administration des contributions directes - Luxembourg (public.lu)

A certificate of no outstanding liabilities in the context of an application for simplified liquidation may be requested by sending an e-mail to the following address: certificat.liquidationsimplifiee@co.etat.lu

Form 200, entitled “Déclaration pour l’établissement en commun des revenus d’entreprises collectives et de copropriétés” (Tax return for joint reporting of income from joint business enterprises and entities in co-ownership), is reserved for use by fiscally transparent organisations or schemes that make a business profit in accordance with Article 14 L.I.R. which is not subject to business tax, an agricultural or forestry profit in accordance with Article 61 L.I.R., or a profit from the practice of a liberal profession in accordance with Article 91 L.I.R.

Form 200 must also be lodged in the case of net income from the rental of goods in accordance with Article 98 L.I.R., miscellaneous net income within the meaning of points 1 and 2 of Article 99 L.I.R. relating to immovable property or, where it derives from incidental activities, net income from movable capital in accordance with Article 97 L.I.R. or miscellaneous net income within the meaning of points 1, 2 and 3 of Article 99 L.I.R. in relation to assets other than immovable property

On the other hand, Form 205, entitled “Déclaration pour l’établissement en commun des revenus d’entreprises collectives et Déclaration pour l’impôt sur le revenu des collectivités” (Tax return for joint reporting of income from joint business enterprises and corporate income tax return), is to be used by fiscally transparent organisations or schemes that principally make a net profit from movable capital as specified in Article 97 L.I.R. or miscellaneous net income as specified in points 1 and 2 of Article 99 L.I.R. in relation to assets other than immovable property.

Thus, Form 200 and Form 205 are mutually exclusive.

Form 205 is an electronic procedure carried out via the MyGuichet.lu platform, and can only be sent to Companies Tax Office 6. Form 2025 is not available in PDF format.

Form 300, entitled “Déclaration pour l’établissement en commun du bénéfice commercial et déclaration pour l’impôt commercial” (Tax return for joint reporting of business profit and municipal business tax return), is reserved for use by fiscally transparent organisations or schemes that make a business profit in accordance with Article 14 L.I.R. which are subject to business tax. In this case, all the interested parties –resident or non-resident – make a business profit that is liable to tax in the Grand Duchy of Luxembourg.

In principle, Form 300 and Form 205 are mutually exclusive.

Forms 200 and 300 are to be lodged by post, and the form submitted must bear an original signature.

In principle, the form to be lodged is the one indicated in the letter inviting the submission of tax returns.

Further information can be found via the link https://impotsdirects.public.lu/dam-assets/fr/echanges-electroniques/decl-coll/faq-modele-205.pdf

The forms in question can be found by following the link Compétences et Adresses - Collectivités – Formulaires - Profil de l'Administration - Administration des contributions directes - Luxembourg (public.lu)

An annual tax return must be filed each year from the year in which the company is set up until the year during which it is wound up by way of a notice published in Trade and Companies Register (both those years included).

Pursuant to Article 1(2) of the Grand-Ducal Regulation of 18 December 1998 implementing Article 151 of the L.I.R. [Income Tax Law], a company liable to pay the income is not exempted from the obligation to file a tax return in cases where no tax falls to be withheld.

To lodge a rectifying declaration of withholding tax on directors’ fees, the following steps need to be taken:

1. Start a new procedure: access your online eSpace (Myguichet) and start to draw up a fresh declaration of directors’ fees.
2. Select the type of declaration: at the form-filling stage, you will be invited to choose the type of declaration (initial, rectifying or cancelling). Select the option “Rectifying”.
3. Reference number of the initial declaration: you must indicate the reference number of the declaration that you wish to rectify. That number generally takes the form (2024-YXXX-ZXXX).
4. Complete the rectifying declaration:
   • Inclusion of all relevant information: make sure that you include all the requisite information in the rectifying declaration. For example, if you forgot to mention a second beneficiary in the initial declaration, you must indicate both beneficiaries in the rectifying declaration, including the beneficiary already mentioned in the initial declaration.
   • Replacement of the initial declaration: bear in mind that the rectifying declaration will completely replace the initial declaration. It does not simply add fresh information; instead, it replaces all the data previously provided.
5. Checking and submitting the rectifying declaration: you should carefully check all the information supplied before lodging the rectifying declaration, making sure that the information in question is correct and complete.

Statements of account are sent each quarter to the company’s registered office.
Any request for a supplementary statement of account must be addressed to the competent tax collection department (service de recette), either by post or via the contact form appearing on the website of the Administration des contributions directes.
To find the competent tax collector’s office, please consult the web page Compétences et Adresses - Service de Recette - Profil de l'Administration - Administration des contributions directes - Luxembourg (public.lu)

Please provide the competent tax collector’s office with:

• a statement of the company’s bank account details (relevé d’identité bancaire – RIB) or a bank confirmation letter (BCL) stating the bank details of the company

If the company does not hold a bank account in its own name, the refund can be made to another bank account.

In such a case, the company’s legal representative(s) must provide the following documents to the competent tax collector’s office:

• A written power of attorney, dated and signed by the company’s legal representative(s) empowered by the company’s articles of association to bind it, authorising the competent tax collector’s office to remit the amount of the refund to the account having IBAN number ……………………………… (the tax collector’s office may upon request provide a model power of attorney form)
• A statement of bank account details (RIB) or a bank confirmation letter (BCL) stating the bank account details of the third party concerned.

If the company in voluntary liquidation still holds a bank account in its own name, the documents to be provided to the competent tax collector’s office are as follows:

• a statement of bank account details (RIB) or
• a bank confirmation letter (BCL) stating the company’s bank details, provided by the liquidator

If the company in voluntary liquidation no longer holds a bank account in its own name, the amount of the refund can be remitted to the liquidator’s bank account.

In that event, the following documents must be provided to the competent tax collector’s office:

• a statement of bank account details (RIB) or
• a bank confirmation letter (BCL) stating the liquidator’s bank details.

1. The tax collector’s office carries out enquiries to determine who is/are the beneficiary/beneficiaries of the moneys to be refunded.
2. The tax collector’s office contacts the beneficiary/beneficiaries in writing and requests the documentation needed to carry out the refund.

A partnership is validly wound up by the publication of a notice of its liquidation in the Trade and Companies Register (RCS).

Any deeds or documents can be sent to the following e-mail address: helpdesk@lbr.lu

Under Article 169(1) of the Income Tax Law (L.I.R.), corporate bodies that have been wound up are liable to tax on the net profit realised during the course of their liquidation. The assessment takes place upon the conclusion of the liquidation where this does not exceed a period of three years. If the liquidation procedure takes longer than three years, an assessment is carried out at the end of each financial year (Article 169(2) L.I.R.).

Regardless of the duration of the liquidation, the corporate body remains subject to the obligation to file an income tax return, a municipal business tax return and a wealth tax return annually.

When a request is made for rectification of a recently issued notice of assessment, this is known as an “application for revision” (see §94, paragraph 1 AO).

A taxpayer wishing to apply for a revision of his/her notice of assessment, for example by reason of his/her having forgotten to include the professional expenses  when drawing up his/her tax return, may lodge an application for revision within three months following notification of the initial notice of assessment. Such an application must be sent by post to the competent tax office, accompanied by all relevant supporting documents; any corrective notice issued must likewise be notified within three months.

The Tax Law provides for various remedies against decisions of the Administration des contributions directes:

1. A protest against a notice of assessment or, as the case may be, another administrative decision must be addressed to the Director of the Administration des contributions directes within three months from the date of notification of the notice at issue.
2. A formal hierarchical appeal (“recours hiérarchique formel”) may be brought against a discretionary decision taken by the tax office (e.g. refusing to extend a deadline for payment, or fixing a surcharge). It must likewise be addressed to the Director of the Administration des contributions directes within three months from notification of the decision at issue.

Where the last day of the period is a Saturday, Sunday or statutory public holiday, that period is extended until the next working day. Once that period has expired, the complaint will be deemed to be out of time and thus inadmissible.

It is recommended that the complaint is submitted in writing.

A complaint made by fax will be accepted, but a complaint made by telephone or by e-mail will not be.

The complaint can be formulated in one of the three official languages of the Grand Duchy of Luxembourg, namely Luxembourgish, French or German.

The Director’s decision on the complaint will be formulated, in principle, in the language of the application relating thereto.

In principle, it is the taxpayer contesting a decision of the tax office who has the right to submit a complaint to the Director of the Administration des contributions directes.

A third party may also be instructed to submit the complaint. In such a case, that third party acts as the representative and proxy of the person against whom the decision of the tax office has been issued.

That third party must hold an express, special mandate, that is to say, a written power of attorney clearly expressing the taxpayer’s intention to confer on the proxy power to act on his/her behalf by way of a complaint against the decision at issue.

In the case of representation by a lawyer, the latter automatically holds a mandate.

The complaint (protest or formal appeal to a higher administrative authority) must contain:

• the name and address of the complainant (i.e. the person lodging a protest or a formal hierarchical appeal against a severable act);
• the decision to contest, for example:
  the corporate income tax statement and the municipal business tax base for the year 2024, or the decision imposing or settling a penalty

The Director of the Administration des contributions directes may either reject the complaint or declare it to be well founded (or partly well founded), or may annul the decision of the tax office.

In addition, the director may impose an additional tax (reformation in pejus) as part of the complete review.

The Director’s decision may be the subject of an appeal, to be lodged within three months from notification thereof before the Tribunal administratif (Administrative Court). An appeal against the judgment of the Tribunal administratif may be lodged before the Cour administrative (Higher Administrative Court) within 40 days after notification thereof.

In the absence of a decision by the Director within six months following the submission of the protest, the protest may be regarded as having been rejected, and you have the right to lodge an appeal before the Tribunal administratif against the initial tax decision (notice of assessment). 

However, following the expiry of that six-month period, the matter does not necessarily have to be brought before the Tribunal administratif, and the Director’s decision may still be issued after that period has expired.

In the event that, more than six months after lodging a protest, you have still not obtained any decision on the part of the Director, you may:

• either wait to receive the Director’s decision concerning the protest; or
• lodge an appeal against the decision forming the subject-matter of the protest, before the Tribunal administratif, 1, rue du Fort Thuengen, L-1499 Luxembourg. The application instituting the appeal proceedings must contain the appellant’s surname(s), first name(s) and domicile, must specify the decision against which the appeal is being brought, must include a summary of the facts and pleas relied upon, must state the subject-matter of the application, and must contain a schedule of the documents on which the appellant intends to rely. If the appellant resides abroad, the appeal must in addition give an address for service in Luxembourg. The original and four copies of the notice of appeal, duly dated and signed, must be lodged with the Court Registry, accompanied by the contested notice of assessment and the documents listed, in quadruplicate.

You are required by law to refer the disputed matter in the first instance to the Director of the Administration des contributions directes. If you fail to do so, the Tribunal administratif will declare your application inadmissible.

You may:

• represent yourself;
• arrange to be represented by:
  • a lawyer,
  • a chartered accountant (expert-comptable), or
  • a company auditor (réviseur d'entreprises),

      duly authorised to practise his/her profession.

An appeal may be lodged against the judgment of the Tribunal administratif (Administrative Court) before the Cour administrative (Higher Administrative Court) (time-limit: 40 days).

No right of appeal lies against the decision of the Cour administrative.

The tax collector’s office (bureau de recette) is competent with regard to the computation, collection and refunding of the various amounts concerned.

To find the competent tax collector’s office, please consult the web page Compétences et Adresses - Service de Recette - Profil de l'Administration - Administration des contributions directes - Luxembourg (public.lu)

For information concerning the steps to be taken in the context of setting up a company, please consult the web page Business registration and filings with the RCS - Guichet.lu - Luxembourg