Personal taxation · Luxembourg
Tax assessment notice review in Luxembourg
A review of a tax assessment notice compares the bases, options, deductions and payments taken into account with the file you submitted. It identifies the differences that need to be explained or challenged. An informal request to the tax office must not make you lose sight of the deadlines for filing an objection.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
What we reconcile
- Income and persons taxed, year and method of taxation.
- Expenses, allowances and credits actually applied.
- Foreign income and the method used to calculate the rate.
- Withholding and tax advance payments shown on the statement of account.
- Date and method of notification, correspondence already exchanged.
What the report should help you decide
A difference between a simulation and the tax assessment notice does not in itself prove an error by the administration. It may come from forgotten data, a different option or a payment that was not allocated. The review must explain where the difference comes from before proposing a course of action.
The deliverable and whether the firm handles exchanges with the Luxembourg Inland Revenue (ACD) are defined in the quote. Preparing an accounting and tax analysis, filing an administrative objection and representation before the courts are not interchangeable services.
Documents and deadlines
Tell us the date of receipt as soon as you contact us. Prepare the complete tax assessment notice, its statement of account, the return actually filed, its appendices and proof of withholding and advance payments. Also keep the evidence that establishes the notification.
An objection must in principle be filed within three months of notification. The addressee and the formalities must be checked for the decision concerned. An exchange with the tax office is not necessarily equivalent to an objection and does not automatically suspend this deadline.
Fictitious engagement example
An advance payment appears on the bank account but not on the statement of account consulted. The year, the transfer reference and the allocation of the payment need to be checked before concluding that the tax calculated is wrong. A collection issue can therefore be separate from the taxable base.
Where litigation is needed, we explain the limits of our involvement and refer you to a suitably qualified lawyer. No favourable outcome can be promised.
The firm’s other tax engagements
Depending on your situation, the firm also handles tax, VAT and payroll, the regularisation of late tax filings and assistance during a tax audit. Fees are listed in the firm’s fee grid.
Official sources and scope
- Guichet.lu: challenging an ACD decision
- ACD: questions from resident taxpayers
- ACD: tax advance payments
The rules apply to the year and profile concerned. Examples flagged as fictitious explain a method; they are not an individual validation. The documents and options of your file are covered by a separate engagement.