The abc corporate tax returns in luxembourg

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The ABC of corporate tax returns in Luxembourg – now available in English!

Our tax compliance team, under the leadership of Olivier Buscheman, Maude Bologne and Grégory Marchal, have written a comprehensive step-by-step guide explaining how to prepare and electronically file corporate tax returns in Luxembourg.

The first version, entitled “La déclaration fiscale des sociétés commerciales au Luxembourg” was published in September 2018. In addition to updating the guide for the tax and legal framework applicable as of 31 December 2018, it has also been translated into English and is entitled “Guide to the Luxembourg Corporate Tax Return”.

This publication, which is unique on the market, will be a precious help for taxpayers and professionals struggling to get their head around the preparation and electronic filing of corporate income tax, municipal business tax, and net worth tax returns. In its 400 plus pages, it provides a detailed explanation of how to approach, understand, prepare, and file a corporate tax return in Luxembourg.

To make the publication as relevant and helpful as possible, the book reflects the structure of the electronic form established by the Luxembourg Tax Authorities for corporate tax returns. The publication takes the reader through the applicable tax legislation and regulations in Luxembourg and illustrates the best approach to each section through practical examples and multiple screenshots, addressing different scenarios. The Guide also briefly highlights the submission deadlines, explains when to pay corporate taxes and tax advances in Luxembourg, and outlines the potential penalties applicable for failure to submit or for submission of faulty tax returns.

The electronic filing of corporate tax returns is mandatory for most Luxembourg corporate entities and this reference guide is a helpful tool for taxpayers or professionals traveling through this unchartered territory.

The book is published by Larcier and can be purchased on Larcier’s website or by its ISBN 9782879984339.

The book can be purchased on Larcier's website

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