In Luxembourg, both companies and private individuals are subject to specific declaration obligations. We support you in efficiently fulfilling your tax obligations and exploiting optimization potential.
For companies (corporations and partnerships)
Legal entities with their registered office or permanent establishment in Luxembourg are obliged to submit annual tax returns. This essentially includes
- Corporate income tax & trade tax: Declaration of worldwide or locally generated profits.
- Wealth tax: Annual determination of net assets as of January 1.
- Value added tax (VAT): Depending on the size of turnover, monthly, quarterly or annual returns as well as a summarized annual return.
- New from 2026: Please note the extended reporting and registration obligations under the global minimum taxation (Pillar 2) for group entities.
For private individuals & cross-border commuters
An obligation to submit an income tax return (model 100) exists in Luxembourg, among other things, if:
- The taxable household income exceeds an amount of € 100,000.
- Several incomes are received at the same time (e.g. married couples with two salaries in Luxembourg).
- Non-resident taxpayers (cross-border commuters) can apply for parity with resident taxpayers in order to claim income-related expenses or special expenses (e.g. insurance, interest on loans).
- Deadlines 2026: The regular deadline for filing the 2025 income tax return is December 31, 2026.
Why professional advice?
Especially in the cross-border context between Luxembourg and Germany, the correct application of double taxation agreements (DTAs) is crucial. We support you with electronic filing via MyGuichet.lu and ensure that you benefit from current advantages – such as the new tax credit for investments in start-ups (from 2026).