{ "dataset": { "id": "https://www.financialservices.lu/fr/parametres-fiscaux-luxembourg#dataset", "name": { "fr": "Paramètres fiscaux et corporate luxembourgeois, vérifiés et datés", "en": "Luxembourg tax and corporate parameters, verified and dated" }, "version": "1.0", "dateModified": "2026-09-17", "exercice": 2026, "temporalCoverage": "1993-01-01/..", "spatialCoverage": "Luxembourg", "license": "https://creativecommons.org/licenses/by/4.0/", "publisher": { "name": "Financial Services Luxembourg", "legalName": "Financial Services Luxembourg SARL-S", "url": "https://www.financialservices.lu", "rcs": "B213987", "vat": "LU29299810", "authorisation": "10077274" }, "documentation": { "fr": "https://www.financialservices.lu/fr/parametres-fiscaux-luxembourg", "en": "https://www.financialservices.lu/en/parametres-fiscaux-luxembourg" }, "distribution": { "json": "https://www.financialservices.lu/parametres-fiscaux-luxembourg.json", "csv": "https://www.financialservices.lu/parametres-fiscaux-luxembourg.csv" }, "fields": { "effectiveFrom": "first day the value applies (legal text)", "effectiveTo": "last day the value applies, null while in force", "lastVerified": "last human verification of the value against its official source", "statut": [ "obligation_legale", "condition_fiscale", "position_administrative", "jurisprudence", "pratique_de_marche", "recommandation" ], "certitude": [ "officiel", "derive", "estimation" ] } }, "parameters": [ { "id": "lu-irc-taux-normal", "key": "irc.tauxNormal", "group": "irc", "label": { "fr": "Impôt sur le revenu des collectivités, taux normal", "en": "Corporate income tax (IRC), standard rate" }, "value": 16, "unit": "%", "valueText": { "fr": "16 %", "en": "16%" }, "effectiveFrom": "2025-01-01", "effectiveTo": null, "legalSource": "Art. 174 LIR, tel que modifié par la loi du 20 décembre 2024", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_revenu_collectivites.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 17, "valueText": { "fr": "17 %", "en": "17%" }, "effectiveTo": "2024-12-31", "note": "Taux applicable aux années d'imposition 2019 à 2024." } }, { "id": "lu-irc-taux-reduit", "key": "irc.tauxReduit", "group": "irc", "label": { "fr": "IRC, taux réduit jusqu'à 175 000 EUR de revenu imposable", "en": "Corporate income tax, reduced rate below the taxable-income ceiling" }, "value": 14, "unit": "%", "valueText": { "fr": "14 %", "en": "14%" }, "effectiveFrom": "2025-01-01", "effectiveTo": null, "legalSource": "Art. 174 LIR (loi du 20 décembre 2024)", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_revenu_collectivites.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 15, "valueText": { "fr": "15 %", "en": "15%" }, "effectiveTo": "2024-12-31", "note": "Taux réduit antérieur." } }, { "id": "lu-irc-seuil-taux-reduit", "key": "irc.seuilTauxReduit", "group": "irc", "label": { "fr": "Plafond de revenu imposable du taux réduit", "en": "Taxable-income ceiling for the reduced corporate income tax rate" }, "value": 175000, "unit": "EUR", "valueText": { "fr": "175 000 EUR", "en": "EUR 175,000" }, "effectiveFrom": "2025-01-01", "effectiveTo": null, "legalSource": "Art. 174 LIR", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_revenu_collectivites.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": "Tranche intermédiaire entre 175 000 et 200 000 EUR (24 500 EUR + 30 % de l'excédent), 16 % au-delà.", "supersedes": null }, { "id": "lu-irc-contribution-fonds-emploi", "key": "irc.contributionFondsEmploi", "group": "irc", "label": { "fr": "Contribution au fonds pour l'emploi, en pourcentage de l'IRC", "en": "Employment fund contribution, as a percentage of corporate income tax" }, "value": 7, "unit": "%", "valueText": { "fr": "7 %", "en": "7%" }, "effectiveFrom": "2013-01-01", "effectiveTo": null, "legalSource": "Loi modifiée du 30 juin 1976 portant création d'un fonds pour l'emploi", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_revenu_collectivites.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-icc-luxembourg-ville", "key": "icc.luxembourgVille", "group": "icc", "label": { "fr": "Impôt commercial communal, Luxembourg-Ville (taux de base 3 % x coefficient 225 %)", "en": "Municipal business tax (ICC), Luxembourg City" }, "value": 6.75, "unit": "%", "valueText": { "fr": "6,75 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"https://impotsdirects.public.lu/fr/az/i/impot_revenu_collectivites.html", "statut": "obligation_legale", "certitude": "derive", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 24.94, "valueText": { "fr": "24,94 %", "en": "24.94%" }, "effectiveTo": "2024-12-31", "note": "17 % x 1,07 + 6,75 % ; périmé depuis l'année d'imposition 2025." } }, { "id": "lu-taux-global-luxembourg-ville-taux-reduit", "key": "tauxGlobal.luxembourgVilleTauxReduit", "group": "tauxGlobal", "label": { "fr": "Taux global au taux réduit (14 %), Luxembourg-Ville", "en": "Aggregate corporate tax rate at the reduced CIT rate, Luxembourg City" }, "value": 21.73, "unit": "%", "valueText": { "fr": "21,73 %", "en": "21.73%" }, "effectiveFrom": "2025-01-01", "effectiveTo": null, "legalSource": "Dérivé : 14 % x 1,07 + 6,75 % = 21,73 %", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_revenu_collectivites.html", "statut": "obligation_legale", "certitude": "derive", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 22.8, "valueText": { "fr": "22,80 %", "en": "22.80%" }, "effectiveTo": "2024-12-31", "note": "15 % x 1,07 + 6,75 %." } }, { "id": "lu-impot-fortune-taux-normal", "key": "impotFortune.tauxNormal", "group": "impotFortune", "label": { "fr": "Impôt sur la fortune, taux normal (jusqu'à 500 M EUR de valeur unitaire)", "en": "Net wealth tax, standard rate (first bracket of unitary value)" }, "value": 0.5, "unit": "%", "valueText": { "fr": "0,5 %", "en": "0.5%" }, "effectiveFrom": "2016-01-01", "effectiveTo": null, "legalSource": "Loi modifiée du 16 octobre 1934 concernant l'impôt sur la fortune (VStG), § 8", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_fortune.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": "0,05 % au-delà de 500 M EUR.", "supersedes": null }, { "id": "lu-impot-fortune-minimum-palier1", "key": "impotFortune.minimumPalier1", "group": "impotFortune", "label": { "fr": "Impôt sur la fortune minimum, total du bilan jusqu'à 350 000 EUR", "en": "Minimum net wealth tax, first balance-sheet bracket" }, "value": 535, "unit": "EUR", "valueText": { "fr": "535 EUR", "en": "EUR 535" }, "effectiveFrom": "2025-01-01", "effectiveTo": null, "legalSource": "§ 8 (2) VStG, refonte par la loi du 20 décembre 2024 (barème unique selon le total du bilan, après l'arrêt de la Cour constitutionnelle du 10 novembre 2023)", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_fortune.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-impot-fortune-minimum-palier2", "key": "impotFortune.minimumPalier2", "group": "impotFortune", "label": { "fr": "Impôt sur la fortune minimum, total du bilan de 350 000 à 2 000 000 EUR", "en": "Minimum net wealth tax, second balance-sheet bracket" }, "value": 1605, "unit": "EUR", "valueText": { "fr": "1 605 EUR", "en": "EUR 1,605" }, "effectiveFrom": "2025-01-01", "effectiveTo": null, "legalSource": "§ 8 (2) VStG (loi du 20 décembre 2024)", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_fortune.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-impot-fortune-minimum-palier3", "key": "impotFortune.minimumPalier3", "group": "impotFortune", "label": { "fr": "Impôt sur la fortune minimum, total du bilan supérieur à 2 000 000 EUR", "en": "Minimum net wealth tax, third balance-sheet bracket" }, "value": 4815, "unit": "EUR", "valueText": { "fr": "4 815 EUR", "en": "EUR 4,815" }, "effectiveFrom": "2025-01-01", "effectiveTo": null, "legalSource": "§ 8 (2) VStG (loi du 20 décembre 2024)", "officialUrl": "https://impotsdirects.public.lu/fr/az/i/impot_fortune.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-participation-exemption-seuil-participation", "key": "participationExemption.seuilParticipation", "group": "participationExemption", "label": { "fr": "Participation minimale (dividendes et plus-values)", "en": "Minimum shareholding (dividends and capital gains)" }, "value": 10, "unit": "%", "valueText": { "fr": "10 %", "en": "10%" }, "effectiveFrom": "2002-01-01", "effectiveTo": null, "legalSource": "Art. 166 (1) LIR ; RGD du 21 décembre 2001 pour les plus-values", "officialUrl": "https://legilux.public.lu/eli/etat/leg/loi/1967/12/04/n2/jo", "statut": "condition_fiscale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-participation-exemption-prix-acquisition-dividendes", "key": "participationExemption.prixAcquisitionDividendes", "group": "participationExemption", "label": { "fr": "Prix d'acquisition alternatif au seuil de 10 %, dividendes", "en": "Alternative acquisition price to the shareholding threshold, dividends" }, "value": 1200000, "unit": "EUR", "valueText": { "fr": "1 200 000 EUR", "en": "EUR 1,200,000" }, "effectiveFrom": "2002-01-01", "effectiveTo": null, "legalSource": "Art. 166 (1) LIR", "officialUrl": "https://legilux.public.lu/eli/etat/leg/loi/1967/12/04/n2/jo", "statut": "condition_fiscale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-participation-exemption-prix-acquisition-plus-values", "key": "participationExemption.prixAcquisitionPlusValues", "group": "participationExemption", "label": { "fr": "Prix d'acquisition alternatif au seuil de 10 %, plus-values", "en": "Alternative acquisition price to the shareholding threshold, capital gains" }, "value": 6000000, "unit": "EUR", "valueText": { "fr": "6 000 000 EUR", "en": "EUR 6,000,000" }, "effectiveFrom": "2002-01-01", "effectiveTo": null, "legalSource": "RGD du 21 décembre 2001 portant exécution de l'art. 166 (9) LIR", "officialUrl": "https://legilux.public.lu/eli/etat/leg/loi/1967/12/04/n2/jo", "statut": "condition_fiscale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-participation-exemption-duree-detention", "key": "participationExemption.dureeDetention", "group": "participationExemption", "label": { "fr": "Durée de détention minimale (ou engagement de détention)", "en": "Minimum holding period (or holding commitment)" }, "value": 12, "unit": "mois", "valueText": { "fr": "12 mois", "en": "12 months" }, "effectiveFrom": "2002-01-01", "effectiveTo": null, "legalSource": "Art. 166 (1) LIR", "officialUrl": "https://legilux.public.lu/eli/etat/leg/loi/1967/12/04/n2/jo", "statut": "condition_fiscale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-participation-exemption-anti-abus", "key": "participationExemption.antiAbus", "group": "participationExemption", "label": { "fr": "Clause anti-abus propre à l'exonération (montage non authentique à objectif principal fiscal)", "en": "Anti-abuse clause specific to the exemption (non-genuine arrangement with a main tax purpose)" }, "value": "Art. 166 (2bis) LIR", "unit": null, "valueText": { "fr": "Art. 166 (2bis) LIR", "en": "Art. 166 (2bis) LIR" }, "effectiveFrom": "2016-01-01", "effectiveTo": null, "legalSource": "Loi du 18 décembre 2015 transposant la directive (UE) 2015/121 ; règle générale anti-abus § 6 StAnpG (loi du 21 décembre 2018, ATAD 1)", "officialUrl": "https://legilux.public.lu/eli/etat/leg/loi/1967/12/04/n2/jo", "statut": "position_administrative", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": "La substance n'est pas une condition de l'art. 166 LIR : elle est la preuve opposée aux clauses anti-abus et aux critères de résidence des conventions. Ne jamais écrire que l'exonération « suppose » une gestion effective ou un administrateur résident.", "supersedes": null }, { "id": "lu-participation-exemption-retenue-source-dividendes", "key": "participationExemption.retenueSourceDividendes", "group": "participationExemption", "label": { "fr": "Retenue à la source sur dividendes (exonération art. 147 LIR sous conditions)", "en": "Withholding tax on dividends (exemption under art. 147 LIR, subject to conditions)" }, "value": 15, "unit": "%", "valueText": { "fr": "15 %", "en": "15%" }, "effectiveFrom": "2000-01-01", "effectiveTo": null, "legalSource": "Art. 146 et 147 LIR", "officialUrl": "https://legilux.public.lu/eli/etat/leg/loi/1967/12/04/n2/jo", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-tva-normal", "key": "tva.normal", "group": "tva", "label": { "fr": "TVA, taux normal", "en": "VAT, standard rate" }, "value": 17, "unit": "%", "valueText": { "fr": "17 %", "en": "17%" }, "effectiveFrom": "2024-01-01", "effectiveTo": null, "legalSource": "Art. 39 de la loi modifiée du 12 février 1979 concernant la TVA", "officialUrl": "https://pfi.public.lu/fr/tva/taux.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 16, "valueText": { "fr": "16 %", "en": "16%" }, "effectiveTo": "2023-12-31", "note": "Baisse temporaire d'un point du 1er janvier au 31 décembre 2023." } }, { "id": "lu-tva-intermediaire", "key": "tva.intermediaire", "group": "tva", "label": { "fr": "TVA, taux intermédiaire", "en": "VAT, intermediate rate" }, "value": 14, "unit": "%", "valueText": { "fr": "14 %", "en": "14%" }, "effectiveFrom": "2024-01-01", "effectiveTo": null, "legalSource": "Loi modifiée du 12 février 1979, annexe B", "officialUrl": "https://pfi.public.lu/fr/tva/taux.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 13, "valueText": { "fr": "13 %", "en": "13%" }, "effectiveTo": "2023-12-31", "note": "Baisse temporaire 2023." } }, { "id": "lu-tva-reduit", "key": "tva.reduit", "group": "tva", "label": { "fr": "TVA, taux réduit", "en": "VAT, reduced rate" }, "value": 8, "unit": "%", "valueText": { "fr": "8 %", "en": "8%" }, "effectiveFrom": "2024-01-01", "effectiveTo": null, "legalSource": "Loi modifiée du 12 février 1979, annexe A", "officialUrl": "https://pfi.public.lu/fr/tva/taux.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 7, "valueText": { "fr": "7 %", "en": "7%" }, "effectiveTo": "2023-12-31", "note": "Baisse temporaire 2023." } }, { "id": "lu-tva-super-reduit", "key": "tva.superReduit", "group": "tva", "label": { "fr": "TVA, taux super-réduit", "en": "VAT, super-reduced rate" }, "value": 3, "unit": "%", "valueText": { "fr": "3 %", "en": "3%" }, "effectiveFrom": "1993-01-01", "effectiveTo": null, "legalSource": "Loi modifiée du 12 février 1979, annexe B", "officialUrl": "https://pfi.public.lu/fr/tva/taux.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-capital-sarl", "key": "capital.sarl", "group": "capital", "label": { "fr": "Capital social minimum, SARL", "en": "Minimum share capital, SARL" }, "value": 12000, "unit": "EUR", "valueText": { "fr": "12 000 EUR", "en": "EUR 12,000" }, "effectiveFrom": "2016-08-23", "effectiveTo": null, "legalSource": "Art. 710-5 de la loi modifiée du 10 août 1915 (LSC)", "officialUrl": "https://guichet.public.lu/fr/entreprises/creation-developpement/forme-juridique/societe-capitaux/sarl.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 12394.68, "valueText": { "fr": "12 394,68 EUR", "en": "EUR 12,394.68" }, "effectiveTo": "2016-08-22", "note": "Ancien minimum (500 000 LUF convertis)." } }, { "id": "lu-capital-sarl-s", "key": "capital.sarlS", "group": "capital", "label": { "fr": "Capital social minimum, SARL-S (plafond : 12 000 EUR inclus, loi du 18 mai 2026)", "en": "Minimum share capital, SARL-S (ceiling: EUR 12,000 inclusive, Law of 18 May 2026)" }, "value": 1, "unit": "EUR", "valueText": { "fr": "1 EUR", "en": "EUR 1" }, "effectiveFrom": "2017-01-16", "effectiveTo": null, "legalSource": "Art. 720-1 et suivants LSC (loi du 23 juillet 2016)", "officialUrl": "https://guichet.public.lu/fr/entreprises/creation-developpement/forme-juridique/societe-capitaux/sarl-s.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": "Réservée aux personnes physiques ; affectation annuelle d'un vingtième du bénéfice net jusqu'à ce que réserve + capital atteignent 12 000 EUR.", "supersedes": null }, { "id": "lu-capital-sa", "key": "capital.sa", "group": "capital", "label": { "fr": "Capital social minimum, SA (libéré d'au moins un quart)", "en": "Minimum share capital, SA (at least one quarter paid up)" }, "value": 30000, "unit": "EUR", "valueText": { "fr": "30 000 EUR", "en": "EUR 30,000" }, "effectiveFrom": "2016-08-23", "effectiveTo": null, "legalSource": "Art. 420-1 LSC", "officialUrl": "https://guichet.public.lu/fr/entreprises/creation-developpement/forme-juridique/societe-capitaux/sa.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 31000, "valueText": { "fr": "31 000 EUR", "en": "EUR 31,000" }, "effectiveTo": "2016-08-22", "note": "Ancien minimum." } }, { "id": "lu-controle-legal-total-bilan", "key": "controleLegal.totalBilan", "group": "controleLegal", "label": { "fr": "Contrôle légal par un réviseur d'entreprises agréé : total du bilan (deux des trois critères, deux exercices)", "en": "Statutory audit by a réviseur d'entreprises agréé: balance sheet total (two of three criteria, two financial years)" }, "value": 7500000, "unit": "EUR", "valueText": { "fr": "7 500 000 EUR", "en": "EUR 7,500,000" }, "effectiveFrom": "2024-01-01", "effectiveTo": null, "legalSource": "Art. 35 et 69 de la loi modifiée du 19 décembre 2002 (RCS, comptabilité, comptes annuels), seuils relevés par le RGD du 25 octobre 2024", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/controle-comptes/controle-legal-comptes.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 4400000, "valueText": { "fr": "4 400 000 EUR", "en": "EUR 4,400,000" }, "effectiveTo": "2023-12-31", "note": "Seuil antérieur, encore affiché sur certaines fiches guichet.lu." } }, { "id": "lu-controle-legal-chiffre-affaires", "key": "controleLegal.chiffreAffaires", "group": "controleLegal", "label": { "fr": "Contrôle légal : chiffre d'affaires net", "en": "Statutory audit: net turnover" }, "value": 15000000, "unit": "EUR", "valueText": { "fr": "15 000 000 EUR", "en": "EUR 15,000,000" }, "effectiveFrom": "2024-01-01", "effectiveTo": null, "legalSource": "Art. 35 loi du 19 décembre 2002, RGD du 25 octobre 2024", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/controle-comptes/controle-legal-comptes.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 8800000, "valueText": { "fr": "8 800 000 EUR", "en": "EUR 8,800,000" }, "effectiveTo": "2023-12-31", "note": "Seuil antérieur." } }, { "id": "lu-controle-legal-effectif", "key": "controleLegal.effectif", "group": "controleLegal", "label": { "fr": "Contrôle légal : effectif moyen", "en": "Statutory audit: average headcount" }, "value": 50, "unit": "salaries", "valueText": { "fr": "50 salariés", "en": "50 employees" }, "effectiveFrom": "2024-01-01", "effectiveTo": null, "legalSource": "Art. 35 loi du 19 décembre 2002", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/controle-comptes/controle-legal-comptes.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-consolidation-total-bilan", "key": "consolidation.totalBilan", "group": "consolidation", "label": { "fr": "Dispense de consolidation, petit groupe : total du bilan (base nette)", "en": "Small-group consolidation exemption: balance sheet total (net basis)" }, "value": 25000000, "unit": "EUR", "valueText": { "fr": "25 000 000 EUR", "en": "EUR 25,000,000" }, "effectiveFrom": "2023-01-01", "effectiveTo": null, "legalSource": "Art. 1711-4 LSC, seuils relevés par le RGD du 25 octobre 2024, exercices ouverts dès le 1er janvier 2023", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/comptes-consolides.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": "Base nette (après élimination des opérations réciproques). Corroboré le 2026-10-01 par sources secondaires concordantes : communiqué CSSF de décembre 2024 sur le RGD du 25 octobre 2024, Q&A CNC 24/034, notes de cabinets (25 M EUR / 50 M EUR, anciennement 20 / 40, alignement sur la directive déléguée (UE) 2023/2775). RESTE À FAIRE : lecture du texte de l'art. 1711-4 LSC consolidé sur Legilux (non accessible depuis l'environnement de rédaction) pour figer la date d'effet. Le Q&A CNC 24/034 décrit une application aux exercices ouverts dès le 01/01/2023, avec option d'anticipation et effet différé : la date effectiveFrom ci-dessous est celle retenue par le cabinet.", "supersedes": { "value": 20000000, "valueText": { "fr": "20 000 000 EUR", "en": "EUR 20,000,000" }, "effectiveTo": "2022-12-31", "note": "Seuil antérieur." } }, { "id": "lu-consolidation-chiffre-affaires", "key": "consolidation.chiffreAffaires", "group": "consolidation", "label": { "fr": "Dispense de consolidation, petit groupe : chiffre d'affaires net", "en": "Small-group consolidation exemption: net turnover (net basis)" }, "value": 50000000, "unit": "EUR", "valueText": { "fr": "50 000 000 EUR", "en": "EUR 50,000,000" }, "effectiveFrom": "2023-01-01", "effectiveTo": null, "legalSource": "Art. 1711-4 LSC, RGD du 25 octobre 2024", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/comptes-consolides.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": { "value": 40000000, "valueText": { "fr": "40 000 000 EUR", "en": "EUR 40,000,000" }, "effectiveTo": "2022-12-31", "note": "Seuil antérieur." } }, { "id": "lu-consolidation-total-bilan-brut", "key": "consolidation.totalBilanBrut", "group": "consolidation", "label": { "fr": "Dispense de consolidation, petit groupe, méthode simplifiée : total du bilan (base brute)", "en": "Small-group consolidation exemption, simplified method: balance sheet total (gross basis)" }, "value": 30000000, "unit": "EUR", "valueText": { "fr": "30 000 000 EUR", "en": "EUR 30,000,000" }, "effectiveFrom": "2023-01-01", "effectiveTo": null, "legalSource": "Art. 1711-4 par. 2 LSC, seuils nets majorés de 20 % (RGD du 25 octobre 2024)", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/comptes-consolides.html", "statut": "obligation_legale", "certitude": "derive", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": "Dérivé : 25 M x 1,2. À confirmer sur le texte consolidé avant toute citation isolée.", "supersedes": { "value": 24000000, "valueText": { "fr": "24 000 000 EUR", "en": "EUR 24,000,000" }, "effectiveTo": "2022-12-31", "note": "Seuil antérieur en méthode simplifiée (20 M x 1,2)." } }, { "id": "lu-consolidation-chiffre-affaires-brut", "key": "consolidation.chiffreAffairesBrut", "group": "consolidation", "label": { "fr": "Dispense de consolidation, petit groupe, méthode simplifiée : chiffre d'affaires net (base brute)", "en": "Small-group consolidation exemption, simplified method: net turnover (gross basis)" }, "value": 60000000, "unit": "EUR", "valueText": { "fr": "60 000 000 EUR", "en": "EUR 60,000,000" }, "effectiveFrom": "2023-01-01", "effectiveTo": null, "legalSource": "Art. 1711-4 par. 2 LSC, seuils nets majorés de 20 % (RGD du 25 octobre 2024)", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/comptes-consolides.html", "statut": "obligation_legale", "certitude": "derive", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": "Dérivé : 50 M x 1,2. À confirmer sur le texte consolidé avant toute citation isolée.", "supersedes": { "value": 48000000, "valueText": { "fr": "48 000 000 EUR", "en": "EUR 48,000,000" }, "effectiveTo": "2022-12-31", "note": "Seuil antérieur en méthode simplifiée (40 M x 1,2)." } }, { "id": "lu-consolidation-effectif", "key": "consolidation.effectif", "group": "consolidation", "label": { "fr": "Dispense de consolidation, petit groupe : effectif moyen", "en": "Small-group consolidation exemption: average headcount" }, "value": 250, "unit": "salaries", "valueText": { "fr": "250 salariés", "en": "250 employees" }, "effectiveFrom": "2023-01-01", "effectiveTo": null, "legalSource": "Art. 1711-4 LSC", "officialUrl": "https://guichet.public.lu/fr/entreprises/fiscalite/comptabilite-obligations/comptes-consolides.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null }, { "id": "lu-pilier-deux-seuil-chiffre-affaires", "key": "pilierDeux.seuilChiffreAffaires", "group": "pilierDeux", "label": { "fr": "Pilier 2 (impôt minimum mondial) : chiffre d'affaires consolidé du groupe", "en": "Pillar Two (global minimum tax): consolidated group revenue" }, "value": 750000000, "unit": "EUR", "valueText": { "fr": "750 000 000 EUR", "en": "EUR 750,000,000" }, "effectiveFrom": "2024-01-01", "effectiveTo": null, "legalSource": "Loi du 22 décembre 2023 transposant la directive (UE) 2022/2523", "officialUrl": "https://impotsdirects.public.lu/fr/az/p/pilier2.html", "statut": "obligation_legale", "certitude": "officiel", "lastVerified": "2026-09-17", "reviewedBy": "Mickaël LOC, comptable autorisé (autorisation 10077274)", "note": null, "supersedes": null } ], "changelog": [ { "key": "irc.tauxNormal", "id": "lu-irc-taux-normal", "label": { "fr": "Impôt sur le revenu des collectivités, taux normal", "en": "Corporate income tax (IRC), standard rate" }, "effectiveFrom": "2025-01-01", "before": { "value": 17, "valueText": { "fr": "17 %", "en": "17%" }, "effectiveTo": "2024-12-31" }, "after": { "value": 16, "valueText": { "fr": "16 %", "en": "16%" } }, "note": "Taux applicable aux années d'imposition 2019 à 2024.", "legalSource": "Art. 174 LIR, tel que modifié par la loi du 20 décembre 2024" }, { "key": "irc.tauxReduit", "id": "lu-irc-taux-reduit", "label": { "fr": "IRC, taux réduit jusqu'à 175 000 EUR de revenu imposable", "en": "Corporate income tax, reduced rate below the taxable-income ceiling" }, "effectiveFrom": "2025-01-01", "before": { "value": 15, "valueText": { "fr": "15 %", "en": "15%" }, "effectiveTo": "2024-12-31" }, "after": { "value": 14, "valueText": { "fr": "14 %", "en": "14%" } }, "note": "Taux réduit antérieur.", "legalSource": "Art. 174 LIR (loi du 20 décembre 2024)" }, { "key": "tauxGlobal.luxembourgVille", "id": "lu-taux-global-luxembourg-ville", "label": { "fr": "Taux global IRC + contribution au fonds pour l'emploi + ICC, Luxembourg-Ville", "en": "Aggregate corporate tax rate (CIT + employment fund contribution + municipal business tax), Luxembourg City" }, "effectiveFrom": "2025-01-01", "before": { "value": 24.94, "valueText": { "fr": "24,94 %", "en": "24.94%" }, "effectiveTo": "2024-12-31" }, "after": { "value": 23.87, "valueText": { "fr": "23,87 %", "en": "23.87%" } }, "note": "17 % x 1,07 + 6,75 % ; périmé depuis l'année d'imposition 2025.", "legalSource": "Dérivé : 16 % x 1,07 + 6,75 % = 23,87 %" }, { "key": "tauxGlobal.luxembourgVilleTauxReduit", "id": "lu-taux-global-luxembourg-ville-taux-reduit", "label": { "fr": "Taux global au taux réduit (14 %), Luxembourg-Ville", "en": "Aggregate corporate tax rate at the reduced CIT rate, Luxembourg City" }, "effectiveFrom": "2025-01-01", "before": { "value": 22.8, "valueText": { "fr": "22,80 %", "en": "22.80%" }, "effectiveTo": "2024-12-31" }, "after": { "value": 21.73, "valueText": { "fr": "21,73 %", "en": "21.73%" } }, "note": "15 % x 1,07 + 6,75 %.", "legalSource": "Dérivé : 14 % x 1,07 + 6,75 % = 21,73 %" }, { "key": "controleLegal.chiffreAffaires", "id": "lu-controle-legal-chiffre-affaires", "label": { "fr": "Contrôle légal : chiffre d'affaires net", "en": "Statutory audit: net turnover" }, "effectiveFrom": "2024-01-01", "before": { "value": 8800000, "valueText": { "fr": "8 800 000 EUR", "en": "EUR 8,800,000" }, "effectiveTo": "2023-12-31" }, "after": { "value": 15000000, "valueText": { "fr": "15 000 000 EUR", "en": "EUR 15,000,000" } }, "note": "Seuil antérieur.", "legalSource": "Art. 35 loi du 19 décembre 2002, RGD du 25 octobre 2024" }, { "key": "controleLegal.totalBilan", "id": "lu-controle-legal-total-bilan", "label": { "fr": "Contrôle légal par un réviseur d'entreprises agréé : total du bilan (deux des trois critères, deux exercices)", "en": "Statutory audit by a réviseur d'entreprises agréé: balance sheet total (two of three criteria, two financial years)" }, "effectiveFrom": "2024-01-01", "before": { "value": 4400000, "valueText": { "fr": "4 400 000 EUR", "en": "EUR 4,400,000" }, "effectiveTo": "2023-12-31" }, "after": { "value": 7500000, "valueText": { "fr": "7 500 000 EUR", "en": "EUR 7,500,000" } }, "note": "Seuil antérieur, encore affiché sur certaines fiches guichet.lu.", "legalSource": "Art. 35 et 69 de la loi modifiée du 19 décembre 2002 (RCS, comptabilité, comptes annuels), seuils relevés par le RGD du 25 octobre 2024" }, { "key": "tva.intermediaire", "id": "lu-tva-intermediaire", "label": { "fr": "TVA, taux intermédiaire", "en": "VAT, intermediate rate" }, "effectiveFrom": "2024-01-01", "before": { "value": 13, "valueText": { "fr": "13 %", "en": "13%" }, "effectiveTo": "2023-12-31" }, "after": { "value": 14, "valueText": { "fr": "14 %", "en": "14%" } }, "note": "Baisse temporaire 2023.", "legalSource": "Loi modifiée du 12 février 1979, annexe B" }, { "key": "tva.normal", "id": "lu-tva-normal", "label": { "fr": "TVA, taux normal", "en": "VAT, standard rate" }, "effectiveFrom": "2024-01-01", "before": { "value": 16, "valueText": { "fr": "16 %", "en": "16%" }, "effectiveTo": "2023-12-31" }, "after": { "value": 17, "valueText": { "fr": "17 %", "en": "17%" } }, "note": "Baisse temporaire d'un point du 1er janvier au 31 décembre 2023.", "legalSource": "Art. 39 de la loi modifiée du 12 février 1979 concernant la TVA" }, { "key": "tva.reduit", "id": "lu-tva-reduit", "label": { "fr": "TVA, taux réduit", "en": "VAT, reduced rate" }, "effectiveFrom": "2024-01-01", "before": { "value": 7, "valueText": { "fr": "7 %", "en": "7%" }, "effectiveTo": "2023-12-31" }, "after": { "value": 8, "valueText": { "fr": "8 %", "en": "8%" } }, "note": "Baisse temporaire 2023.", "legalSource": "Loi modifiée du 12 février 1979, annexe A" }, { "key": "consolidation.chiffreAffaires", "id": "lu-consolidation-chiffre-affaires", "label": { "fr": "Dispense de consolidation, petit groupe : chiffre d'affaires net", "en": "Small-group consolidation exemption: net turnover (net basis)" }, "effectiveFrom": "2023-01-01", "before": { "value": 40000000, "valueText": { "fr": "40 000 000 EUR", "en": "EUR 40,000,000" }, "effectiveTo": "2022-12-31" }, "after": { "value": 50000000, "valueText": { "fr": "50 000 000 EUR", "en": "EUR 50,000,000" } }, "note": "Seuil antérieur.", "legalSource": "Art. 1711-4 LSC, RGD du 25 octobre 2024" }, { "key": "consolidation.chiffreAffairesBrut", "id": "lu-consolidation-chiffre-affaires-brut", "label": { "fr": "Dispense de consolidation, petit groupe, méthode simplifiée : chiffre d'affaires net (base brute)", "en": "Small-group consolidation exemption, simplified method: net turnover (gross basis)" }, "effectiveFrom": "2023-01-01", "before": { "value": 48000000, "valueText": { "fr": "48 000 000 EUR", "en": "EUR 48,000,000" }, "effectiveTo": "2022-12-31" }, "after": { "value": 60000000, "valueText": { "fr": "60 000 000 EUR", "en": "EUR 60,000,000" } }, "note": "Seuil antérieur en méthode simplifiée (40 M x 1,2).", "legalSource": "Art. 1711-4 par. 2 LSC, seuils nets majorés de 20 % (RGD du 25 octobre 2024)" }, { "key": "consolidation.totalBilan", "id": "lu-consolidation-total-bilan", "label": { "fr": "Dispense de consolidation, petit groupe : total du bilan (base nette)", "en": "Small-group consolidation exemption: balance sheet total (net basis)" }, "effectiveFrom": "2023-01-01", "before": { "value": 20000000, "valueText": { "fr": "20 000 000 EUR", "en": "EUR 20,000,000" }, "effectiveTo": "2022-12-31" }, "after": { "value": 25000000, "valueText": { "fr": "25 000 000 EUR", "en": "EUR 25,000,000" } }, "note": "Seuil antérieur.", "legalSource": "Art. 1711-4 LSC, seuils relevés par le RGD du 25 octobre 2024, exercices ouverts dès le 1er janvier 2023" }, { "key": "consolidation.totalBilanBrut", "id": "lu-consolidation-total-bilan-brut", "label": { "fr": "Dispense de consolidation, petit groupe, méthode simplifiée : total du bilan (base brute)", "en": "Small-group consolidation exemption, simplified method: balance sheet total (gross basis)" }, "effectiveFrom": "2023-01-01", "before": { "value": 24000000, "valueText": { "fr": "24 000 000 EUR", "en": "EUR 24,000,000" }, "effectiveTo": "2022-12-31" }, "after": { "value": 30000000, "valueText": { "fr": "30 000 000 EUR", "en": "EUR 30,000,000" } }, "note": "Seuil antérieur en méthode simplifiée (20 M x 1,2).", "legalSource": "Art. 1711-4 par. 2 LSC, seuils nets majorés de 20 % (RGD du 25 octobre 2024)" }, { "key": "capital.sa", "id": "lu-capital-sa", "label": { "fr": "Capital social minimum, SA (libéré d'au moins un quart)", "en": "Minimum share capital, SA (at least one quarter paid up)" }, "effectiveFrom": "2016-08-23", "before": { "value": 31000, "valueText": { "fr": "31 000 EUR", "en": "EUR 31,000" }, "effectiveTo": "2016-08-22" }, "after": { "value": 30000, "valueText": { "fr": "30 000 EUR", "en": "EUR 30,000" } }, "note": "Ancien minimum.", "legalSource": "Art. 420-1 LSC" }, { "key": "capital.sarl", "id": "lu-capital-sarl", "label": { "fr": "Capital social minimum, SARL", "en": "Minimum share capital, SARL" }, "effectiveFrom": "2016-08-23", "before": { "value": 12394.68, "valueText": { "fr": "12 394,68 EUR", "en": "EUR 12,394.68" }, "effectiveTo": "2016-08-22" }, "after": { "value": 12000, "valueText": { "fr": "12 000 EUR", "en": "EUR 12,000" } }, "note": "Ancien minimum (500 000 LUF convertis).", "legalSource": "Art. 710-5 de la loi modifiée du 10 août 1915 (LSC)" } ] }