Tax Filing & Returns in Luxembourg
Preparation and filing of the annual corporate tax return with the ACD. For 2025, corporate income tax (IRC) is 16%, plus a 7% employment-fund surcharge on the IRC, plus municipal business tax (ICC) of 6.75% in Luxembourg-Ville — a combined nominal rate of 23.87% (ICC varies by municipality). A reduced IRC of 15% applies to small companies within the €175,000/€25,000 income bands. Dividends distributed carry a 15% withholding tax unless the participation exemption or a treaty applies, remitted to the ACD within 8 days.
5–15 business days
EUR
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Annual accounts and tax computation for the period
Sales and purchase records for VAT
Dividend distribution details
Where a distribution is made; drives the 15% withholding return.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeNo filing fee; the IRC + 7% surcharge + ICC (combined 23.87% in Luxembourg-Ville for 2025) and any tax due are separate. Filing and advance-payment mechanics confirmed at quote against impotsdirects.public.lu. | No statutory feeRead at source on 2026-09-10 |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Accounting records collected and reconciled.
Returns Prepared
IRC, ICC, net wealth tax and any dividend-withholding returns drafted and reviewed.
Your Approval
You review and sign off.
Filed
Submitted electronically to the ACD; confirmation delivered.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
Not sure this is the right service? A paid expert call is credited against your order.
Verified September 2026
Requirements and statutory fees are set by Administration des contributions directes (ACD) — IRC, ICC, net wealth tax, dividend withholding and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.