Expertise hub 03

Tax, VAT & payroll in Luxembourg

Tax returns, VAT, payroll and tax incentives, on time, at the right rate.

8 services
In short

This hub covers all filing obligations, corporate tax, personal tax returns, VAT and payroll/CCSS, plus advanced tax levers: transfer pricing, the IP box regime and intragroup financing. The goal: compliance with controlled optimisation.

What are a company's tax obligations in Luxembourg?

A Luxembourg company files each year a corporate income tax, municipal business tax and net wealth tax return, in addition to its VAT returns at the applicable frequency. Directors and shareholders file their personal tax return in parallel.

We prepare and file all these returns, ensuring compliance and meeting deadlines.

VAT, payroll and CCSS: returns and deadlines

VAT is filed monthly, quarterly or annually depending on turnover, after registration with the AED. Payroll involves CCSS affiliation, contribution calculation and the monthly payslip.

We handle VAT registration, periodic returns, payroll and CCSS obligations, for deadlines met without error.

Controlled tax optimisation: transfer pricing, IP box

Beyond compliance, this hub covers advanced tax levers: transfer pricing documentation, the intellectual-property preferential regime (IP box) and intragroup financing. The goal is controlled optimisation, defensible before the authorities and banks.

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Frequently asked questions

What is the corporate tax rate in Luxembourg?
The aggregate corporate tax rate in Luxembourg City combines corporate income tax, the employment-fund surcharge and municipal business tax. We compute your effective burden based on your situation.
When should I register for VAT?
As soon as the exemption threshold is exceeded or, often, from the start to recover VAT on investments. Registration is done with the AED.
What is the IP box regime in Luxembourg?
The IP box is a preferential regime that partially exempts eligible net income from certain intellectual-property assets, subject to substance and nexus conditions.

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