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The team, Mickaël LOCReviews & case studiesContactRecruitment & careersBecome an accountantSME PackagesClear, factual analysis on accounting, tax, company formation, holdings and funds in Luxembourg, by a licensed accounting firm (auth. 10077274). Each analysis links to our detailed expertise hub.
Depreciation useful lives in Luxembourg are set by no legal table: the business determines each asset's usual useful life, and the tax balance sheet must follow the commercial one. Declining balance stays capped at 30 %.
Meal vouchers in Luxembourg are exempt up to EUR 12.20 per voucher since tax year 2024, for a face value of EUR 15. The employee contribution still has to be withheld, and each voucher attached to a day actually worked.
Company car benefit in kind in Luxembourg is computed on the new vehicle value, never on the leasing rent. Three rate grids coexist, and the date that separates them is not the contract date.
Fiscal unity in Luxembourg offsets a group's tax results. The article 164bis regime is won or lost on three points: shareholding, financial year-end dates and the date of the request.
The investment tax credit in Luxembourg reduces the tax bill itself, not the taxable base: 12% of acquisition value since tax year 2024. A certified digital transformation or ecological transition project lifts the rate to 18%.
Tax loss carry-forward in Luxembourg is no longer unlimited: losses from financial years closed after 31 December 2016 expire after seventeen financial years. Older losses remain carried forward without any time limit.
Retirement in Luxembourg opens at 65 after 120 months of insurance, with two early routes at 60 and 57. The reform voted on 18 December 2025 lengthens the qualifying period and creates a progressive pension.
Finance lease accounting in Luxembourg follows legal ownership, not economic reality. The substance option, the 40 % to 90 % duration test and the chart of accounts sub-accounts.
A designated worker is required from the very first employee in Luxembourg. What the law demands, and by when.
Luxembourg social parameters fit in one table: index 992.24 since 1 June 2026, floor and ceiling contribution bases, and the rate of each branch. Two dates moved in 2026, and pension insurance is no longer at the same rate.
The Luxembourg minimum wage stands at EUR 2,771.33 a month for an unskilled worker aged 18 years and over since 1 June 2026. That single figure drives payroll, the contribution base and a tax credit due to be revalued in 2027.
ViDA in Luxembourg is not a single deadline but a staircase: five application dates between 2025 and 2035. Two bills are already before the Chamber of Deputies, and the first step falls on 1 January 2027.
Every Luxembourg company files annual accounts with the RCS through the eCDF platform within seven months of year-end. Deadlines, LuxGAAP format and penalties explained.
The eCDF format is mandatory for filing annual accounts and tax returns. How it works, the standard chart of accounts (PCN) and key pitfalls.
The SARL-S lets you start with €1 of capital, without a notarial deed, reserved for individuals. The classic SARL offers more flexibility. A side-by-side comparison.
The SOPARFI is a commercial company usable internationally with participation exemption; the SPF is reserved for passive private-wealth management. The key differences.
Without real economic substance (directors, decisions, local accounts), a Luxembourg holding risks losing tax benefits. ATAD requirements in practice.
Dissolution, appointment of the liquidator, liquidation auditor's report, then closure: the sequence of a voluntary liquidation and its timeline.
The RAIF is not approved directly by the CSSF but through an AIFM; the SIF and SICAR are supervised. A regulatory, tax and operational comparison.
Self-employed, company, SME or group: accounting fee ranges in Luxembourg by turnover and transaction volume, with a simulator.
Recovering trial balances, ledgers, eCDF access and filing continuity: how to switch firm without disruption, even mid-year.
Set up, establish and run your Luxembourg company, without bouncing between providers.
LuxGAAP bookkeeping, reconciliations, closing work, annual accounts, eCDF validation and RCS filing. For SARL, SARL-S, SA, holdings, SOPARFI, SMEs and groups.
Tax returns, VAT, payroll and tax incentives, on time, at the right rate.
Structuring participation holding and private wealth: SOPARFI, SPF, holding, family office.
An outsourced CFO: reporting, management control, treasury, forecasting.
Structuring a fund and keeping its books: RAIF, SIF, SICAR, SCSp, valuation inputs, AIFM support.
Directors, substance and corporate secretarial for solid Luxembourg governance.
AML/KYC, DAC6, CRS/FATCA, ESG/CSRD, MiCA: staying compliant in a demanding framework.
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