Clear, factual analysis on accounting, tax, company formation, holdings and funds in Luxembourg, by a licensed accounting firm (auth. 10077274). Three clearly separated content types: dated analysis, maintained reference guides, and service pages.
Tax classes in Luxembourg govern how the scale is applied, not the scale itself: on an identical income, the gap between class 1 and class 2 comes from the computation method alone. The tariff did not move in 2026, and the single class U goes to the vote on 27 October 2026.
Housing VAT in Luxembourg brings creation and renovation works down to 3% where the dwelling serves as a main residence, capped at EUR 50,000 per dwelling. Approval must be filed before works start: after that, only the refund route is left.
The tax statute of limitations in Luxembourg is five years, never less than ten where an additional assessment follows an incomplete or inaccurate return. Records, however, must be kept ten years: that asymmetry is the real issue.
A shareholder current account in Luxembourg is neither a capital contribution nor a dividend: it is a debt or a receivable that must carry arm's length interest and be split by maturity. Two rules govern it: article 164(3) L.I.R. and the 15/85 debt ratio.
Depreciation useful lives in Luxembourg are set by no legal table: the business determines each asset's usual useful life, and the tax balance sheet must follow the commercial one. Declining balance stays capped at 30 %.
Meal vouchers in Luxembourg are exempt up to EUR 12.20 per voucher since tax year 2024, for a face value of EUR 15. The employee contribution still has to be withheld, and each voucher attached to a day actually worked.
Company car benefit in kind in Luxembourg is computed on the new vehicle value, never on the leasing rent. Three rate grids coexist, and the date that separates them is not the contract date.
Fiscal unity in Luxembourg offsets a group's tax results. The article 164bis regime is won or lost on three points: shareholding, financial year-end dates and the date of the request.
The investment tax credit in Luxembourg reduces the tax bill itself, not the taxable base: 12% of acquisition value since tax year 2024. A certified digital transformation or ecological transition project lifts the rate to 18%.
Tax loss carry-forward in Luxembourg is no longer unlimited: losses from financial years closed after 31 December 2016 expire after seventeen financial years. Older losses remain carried forward without any time limit.
Retirement in Luxembourg opens at 65 after 120 months of insurance, with two early routes at 60 and 57. The reform voted on 18 December 2025 lengthens the qualifying period and creates a progressive pension.
Finance lease accounting in Luxembourg follows legal ownership, not economic reality. The substance option, the 40 % to 90 % duration test and the chart of accounts sub-accounts.
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.
The eCDF format is mandatory for filing annual accounts and tax returns. How it works, the standard chart of accounts (PCN) and key pitfalls.
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.
The SOPARFI is a commercial company usable internationally with participation exemption; the SPF is reserved for passive private-wealth management. The key differences.
Without real economic substance (directors, decisions, local accounts), a Luxembourg holding risks losing tax benefits. ATAD requirements in practice.
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.
Dissolution, appointment of the liquidator, liquidation auditor's report, then closure: the sequence of a voluntary liquidation and its timeline.
Self-employed, company, SME or group: accounting fee ranges in Luxembourg by turnover and transaction volume, with a simulator.
Recovering trial balances, ledgers, eCDF access and filing continuity: how to switch firm without disruption, even mid-year.
Set up, establish and run your Luxembourg company, without bouncing between providers.
LuxGAAP bookkeeping, reconciliations, closing work, annual accounts, eCDF validation and RCS filing. For SARL, SARL-S, SA, holdings, SOPARFI, SMEs and groups.
Tax returns, VAT, payroll and tax incentives, on time, at the right rate.
Structuring participation holding and private wealth: SOPARFI, SPF, holding, family office.
An outsourced CFO: reporting, management control, treasury, forecasting.
Structuring a fund and keeping its books: RAIF, SIF, SICAR, SCSp, valuation inputs, AIFM support.
Directors, substance and corporate secretarial for solid Luxembourg governance.
AML/KYC, DAC6, CRS/FATCA, ESG/CSRD, MiCA: staying compliant in a demanding framework.
Free first call within 24 hours. Dedicated adviser, NDA on request before any confidential document.