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Luxembourg: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

Entities subject to Corporate Income Tax or the Municipal Business Tax on Profits should submit corporate tax returns by 31st May of the year following the end of the financial year, and the tax is due for payment within one month of the receipt of the resulting tax assessment. However, advance tax payments have to be made on a quarterly basis (10th March, 10th June etc) and these are based on the tax assessment of the preceding tax year, with adjustments in either direction made at the time of final assessment. Fortune Tax payments also have to be made quarterly, but on 10th February, 10th May etc.



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