Luxembourg Compliance Guide
Filing requirements, deadlines, and fees for Luxembourg business entities.
Filing Obligations
Annual Accounts (RCS Filing)
AnnualAll Luxembourg companies must file annual accounts with the RCS. Filing is electronic via eCDF platform in XBRL format. Small companies may file abridged accounts.
Within 7 months of financial year-end (approval within 6 months, filing within 1 month of approval)
EUR 55.60 (standard electronic filing fee via eCDF)
EUR 500 fine plus EUR 25 per day of delay (up to twice the filing fee). RCS may initiate dissolution proceedings for persistent non-compliance.
Electronic filing via eCDF (eCorporate Filing)
Corporate Income Tax Return (IRC)
AnnualCorporate income tax rate is 17% (15% for taxable income below EUR 175,000). Municipal business tax of 6.75% (Luxembourg City) applies on top. Solidarity surcharge of 7% on CIT. Effective combined rate approximately 24.94% in Luxembourg City.
31 December of the following year (for calendar year filers)
No filing fee
Up to EUR 25,000 fine for late filing. Interest of 0.6% per month on late payment.
Electronic filing via MyGuichet.lu
Net Wealth Tax (Impot sur la Fortune)
AnnualAnnual net wealth tax of 0.5% on net assets up to EUR 500 million, and 0.05% above that. Minimum net wealth tax ranges from EUR 535 to EUR 32,100 depending on total assets and financial asset composition.
1 January each year (assessed annually)
No filing fee
Interest on late payment
Filed as part of corporate tax return
VAT Returns
Monthly or Quarterly or AnnualStandard VAT rate is 17% (one of the lowest in the EU). Reduced rates of 14%, 8%, and 3%. Monthly filing if annual turnover exceeds EUR 620,000; quarterly if below.
15th of the month following the reporting period
No filing fee
10% surcharge on outstanding VAT plus EUR 500-10,000 fine
Electronic filing via eCDF
Register of Beneficial Owners (RBE)
OngoingAll Luxembourg entities must declare their beneficial owners to the Register of Beneficial Owners. Public access was restricted following CJEU ruling but filing remains mandatory.
Ongoing; update within 1 month of changes
No filing fee
EUR 1,250 to EUR 1,250,000 fine for failure to comply
Online via RBE portal (lbr.lu)
Key Dates
Frequently Asked Questions
What is the corporate tax rate in Luxembourg?
The effective combined rate is approximately 24.94% in Luxembourg City, comprising corporate income tax (17%), municipal business tax (6.75%), and a 7% solidarity surcharge on CIT.
Why do so many holding companies use Luxembourg?
Luxembourg offers a participation exemption (dividends and capital gains from qualifying subsidiaries are 95-100% exempt), an extensive double tax treaty network (80+ countries), and the EU Parent-Subsidiary Directive eliminates withholding tax on qualifying dividend payments.
What is the minimum net wealth tax?
The minimum ranges from EUR 535 to EUR 32,100 depending on total balance sheet assets and the proportion of financial assets. Most holding companies pay the EUR 4,815 minimum.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.