The questions we are actually asked, companies and individuals.
We take between one and seven calls a day. More than 400 engagements since 2017. These are the real questions, grouped by profile, with our answers. Field data, not generic content.
Companies and entrepreneurs
Formation and structure
Residence is not required to be a shareholder. Depending on the activity, a business permit and a director with genuine substance in Luxembourg may however be necessary. Company formation →
Not necessarily. Most of it is handled remotely: KYC, documents, power of attorney. The notarial signature can be arranged by proxy depending on the structure. Company formation →
That is realistic for a simple structure once KYC is complete. The limiting factor is rarely registration, it is the bank file and the business permit. Actual timelines →
SARL with EUR 12,000 capital, SARL-S from EUR 1 for individuals, SA at EUR 30,000. The choice depends on capital, shareholding and intended positioning. Company forms →
Both routes exist, with different substance, VAT and accounting implications. We choose according to your objective. Establishment options →
Yes, under conditions. Deductibility, VAT treatment and benefit in kind depend on business use. We frame the arrangement before purchase. Accounting and advice →
The financial participation company is the standard vehicle for holding shareholdings, with participation exemption under conditions. Holdings and SOPARFI →
Accounting and tools
Yes. Entry review, identification of anomalies, regularisation, with no break in reporting obligations. Accounting →
A licensed accountant, via eCDF. We prepare and file on your behalf. Annual accounts →
Approval by the general meeting within six months of year-end, then filing with the RCS within one month of approval. Filing deadlines →
Yes. Configuration, Lux GAAP chart of accounts, automation of the accounting flow and team training. Accounting and Odoo →
Tax and VAT
The instalment is an advance on estimated tax. It can be adjusted or contested based on your forecast result. We review the letter and reply to the administration. Corporate tax →
Corporate income tax, the solidarity surcharge and municipal business tax combine. The aggregate rate depends on the municipality and the level of profit. Corporate tax →
Registration according to thresholds and activity. We handle the application, configuration and returns. VAT registration →
A specific regime with reverse charge and VIES checks. We configure your flows and file the returns. Intra-Community VAT →
An exemption of dividends and capital gains under the holding conditions set out in article 166 LIR. Participation exemption →
Payroll, governance and liquidation
In principle yes: a manager carrying out an activity falls under social security, with a status varying by shareholding and remuneration. Payroll and CCSS →
Yes: payslips, CCSS affiliations, withholding tax, indexation. For employees, self-employed people and managers. Payroll outsourcing →
It is the company's economic reality in Luxembourg. It can contribute to establishing tax residence, without on its own determining it. ATAD substance →
Yes, within the permitted framework, with board meetings genuinely held locally and a documented substance file. Directorship →
Dissolution, appointment of a liquidator, settlement of liabilities, tax clearance, striking-off at the RCS. We run the whole process. Liquidation →
Individuals and self-employed
Income tax return
Yes, for residents and cross-border workers alike: tax classes, deductible expenses, foreign income, deadlines. Personal return →
Tax classes, income from both countries, double-taxation treaties. We optimise within the legal framework. Cross-border workers →
Professional expenses, loan interest, certain insurance premiums and contributions, depending on your situation. Deductible expenses →
Under the applicable treaties, with exemption or tax credit. We integrate it correctly into your return. Foreign income →
We review the letter, prepare the reply and liaise with the administration on your behalf. ACD assistance →
Self-employed and international
Business permit where required, social affiliation, VAT and accounting. We frame each step. Business permit →
It depends on the exemption threshold and your activity. We determine your regime. Self-employed VAT →
Yes: bookkeeping, VAT, income tax return and CCSS follow-up, with advice included. Self-employed accountant →
Yes. We work with clients from Europe, China, the United States, Switzerland, the United Kingdom and elsewhere, in nine languages. International clients →
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General information only, not individual legal or tax advice. Questions representative of enquiries actually received, anonymised.