Luxembourg VAT 2026: what actually changes
No movement on the four rates. The deadline that actually affects a Luxembourg retailer or online seller comes from France, not the Grand Duchy.
Insights & analysis
Insights: understanding Luxembourg fiduciary, tax and structures
Clear, 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.
Latest articles
ATAD and substance: five costly mistakes
Article 166 LIR remains solid. What is lost on audit is the ability to show the company held, decided and bore the risk.
Cross-border remote work: the two 2026 thresholds
Confusing the tax threshold with the social security threshold is the costliest payroll error. They are independent, and one is crossed without the other.
Check an EU VAT number: what VIES really proves
A "valid" VIES answer only holds for the moment you queried it. What defends an audit is the record you kept of that query.
E-invoicing Luxembourg: public sector obligations
A PDF sent by email does not meet the e-invoicing obligation. The required format is XML, transmitted over the Peppol network, for any company invoicing a Luxembourg public body.
FAIA Luxembourg: the audit file the AED can request
FAIA is never filed spontaneously. The obligation is one of capability, which makes it trickier than a deadline: it only surfaces when it is too late to prepare.
Standard chart of accounts Luxembourg: PCN structure
The PCN has seven classes, not eight. The regulation allows day-to-day bookkeeping outside the standard format: the constraint applies at filing, which catches out groups running an in-house chart.
Mandatory invoice details in Luxembourg: full list
An invoice fully compliant on VAT can still breach company law. The two sets of particulars answer to different authorities and carry different consequences.
VAT reverse charge Luxembourg: cases and setup
The reverse charge is not an exemption. The transaction is taxed, just not by you. Treating it as out of scope produces a false return even though net VAT is nil.
Odoo Community or Enterprise: which edition in Luxembourg
An ERP that performs well elsewhere can fail all four Luxembourg requirements at once. That is the most common scenario among subsidiaries of foreign groups.
Analysis
Annual accounts and RCS filing: what Luxembourg law requires
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.
eCDF: filing structured-format accounts in Luxembourg
The eCDF format is mandatory for filing annual accounts and tax returns. How it works, the standard chart of accounts (PCN) and key pitfalls.
SARL or SARL-S: which form to start with in Luxembourg?
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.
SOPARFI vs SPF: comparing the two holding vehicles
The SOPARFI is a commercial company usable internationally with participation exemption; the SPF is reserved for passive private-wealth management. The key differences.
ATAD substance: five checkpoints for a Luxembourg structure
Without real economic substance (directors, decisions, local accounts), a Luxembourg holding risks losing tax benefits. ATAD requirements in practice.
Voluntary liquidation of a company: the steps in Luxembourg
Dissolution, appointment of the liquidator, liquidation auditor's report, then closure: the sequence of a voluntary liquidation and its timeline.
RAIF, SIF or SICAR: which fund vehicle in Luxembourg?
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.
How much does an accountant cost in Luxembourg? Pricing benchmarks
Self-employed, company, SME or group: accounting fee ranges in Luxembourg by turnover and transaction volume, with a simulator.
Switching accountant in Luxembourg: how to transfer your file
Recovering trial balances, ledgers, eCDF access and filing continuity: how to switch firm without disruption, even mid-year.
Our expertise hubs
Company setup & lifecycle
Set up, establish and run your Luxembourg company, without bouncing between providers.
Accounting, accounts & closing
LuxGAAP bookkeeping, reconciliations, closing work, annual accounts, eCDF validation and RCS filing. For SARL, SARL-S, SA, holdings, SOPARFI, SMEs and groups.
Tax, VAT & payroll
Tax returns, VAT, payroll and tax incentives, on time, at the right rate.
Holdings, SOPARFI & wealth
Structuring participation holding and private wealth: SOPARFI, SPF, holding, family office.
Financial direction (CFO)
An outsourced CFO: reporting, management control, treasury, forecasting.
Investment funds
Structuring and administering a fund: RAIF, SIF, SICAR, SCSp, NAV, fund accounting, AIFM.
Governance & directorship
Directors, substance and corporate secretarial for solid Luxembourg governance.
Regulatory compliance
AML/KYC, DAC6, CRS/FATCA, ESG/CSRD, MiCA: staying compliant in a demanding framework.
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