Information for companies

The identification number of a company is shown 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

Partnerships are required to file their tax returns by post; the form submitted must bear an original signature.

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 company which is not registered with a tax office.
The contact e-mail address is: soc5@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.

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).

N.B. Companies Tax Office 3 (“Sociétés 3”) no longer draws up and issues residence certificates for partnerships (sociétés 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

The form to be used is Form 200, or Form 300 in the context of a commercial activity.

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)

Form 205 may only be used by partnerships registered with Companies Tax Office 6 (“Sociétés 6”).

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)

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 and a wealth tax return annually.

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