Personal taxation · Luxembourg
Tax return review in Luxembourg before you file
A review compares your draft return with the supporting documents for the year. It aims to detect omissions, duplicates and options to examine before filing. It is neither an assurance that you will not be audited nor a promise of a refund.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
Checks to plan for
- Consistent identity, residence, tax year and family situation.
- Salaries, pensions and withholdings reconciled with the annual certificates.
- Foreign income correctly classified, even when it is exempt with progression.
- Expenses supported by evidence, allocated to the right year and not deducted twice.
- Household options and assimilation to resident taxpayers examined where relevant.
- Schedules, signatures and documents required for submission.
The expected deliverable
The quote specifies whether the review produces a list of discrepancies, a corrected draft and an explanation of the calculation. Unresolved points must be identified as such, together with the missing documents; a missing figure must not be silently replaced with zero.
You, as the client, validate the data and the options. If the firm submits the return, a mandate and a filing engagement must provide for it. A review alone does not automatically transfer responsibility for submission.
Return already filed or tax assessment notice received?
The right step depends on the stage your file has reached. Before the assessment, a correction is addressed to the competent tax office; once you have received the tax assessment notice, you need to examine the document, its notification and the available remedies. A new return does not necessarily replace a formal challenge.
When you first contact us, mention the filing date and whether you have received a tax assessment notice or a letter from the Luxembourg Inland Revenue (ACD). Avoid sending confidential documents through the public form.
Fictitious review example
A salary certificate appears twice in an export, while a certificate of interest paid is missing. The review must first remove the double count, then check whether the interest is eligible. Adding up deductions without checking income does not make the file secure.
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
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.