Luxembourg
Luxembourg: 6 company types, its taxes, banking and business environment.
Forming a company
Company types in Luxembourg
The 6 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Luxembourg. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Luxembourg.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Luxembourg: where to register, file and check.
Blocs and agreements
The trade arrangements Luxembourg belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- European Union: internal market and customs union
- Single market · since 1958
Covers goods, services, establishment, capital, movement of people, a common external tariff.
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EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Luxembourg’s participation in the EU.
- European Union: VAT territory
- Inside it
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‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
- Euro area
- Monetary union · since 1999
Covers a common currency.
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EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Luxembourg’s participation in the EU.
- Schengen area
- Free movement area · since 1995
Covers movement of people.
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EU Member State since 1958, Euro area member since 1999, Schengen area member since 1995 and more about Luxembourg’s participation in the EU.
- European Economic Area
- Single market · since 1 January 1994
Covers goods, movement of people, services, establishment, capital.
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which now covers the EU and its 27 Member States, and three of the four EFTA members: Norway, Iceland and Liechtenstein.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 23.87%
- Distributions
- Not in our records
- Audit
- No statutory audit by an approved auditor for companies within the art. 35 size limits (art. 69(2) of the 2002 law); above them, approved-auditor review is required (art. 69(1)). Supervision by commissaires is mandatory only above 60 members (art. 710-27).Official The registry or ministry page as of 2026-10-10
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Dans toute société à responsabilité limitée comprenant plus de soixante associés la surveillance doit être confiée à un ou plusieurs commissaires
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- EUR 19Official The registry or ministry page as of 2026-10-14
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Comptes annuels et comptes consolidés déposés dans les délais légaux 19,00 €
VAT
The tax on what the company sells in Luxembourg, and when it must register, as the tax authority states it.
- Standard rate
- 17%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 14% Goods and services designated in Annex C to the VAT Act of 12 February 1979
- 8% Goods and services designated in Annex A to the VAT Act, and certain supplies covered by Article 40(1)(1)(b)-(e)
- 3% Goods and services designated in Annex B to the VAT Act (super-reduced rate)
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un taux intermédiaire de 14% pour les livraisons de biens et les prestations de services ainsi que pour les acquisitions intracommunautaires et importations de biens
- Registration threshold
- EUR 50,000
annual turnover excluding tax (small-enterprise VAT exemption); calendar year
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Taxable persons whose annual turnover excl. tax during a calendar year has not exceeded EUR 50,000 benefit from a VAT exemption
- Voluntary registration
- Yes
A taxable person benefiting from the small-enterprise exemption, or from a flat-rate scheme, may register for VAT; a taxable person may also opt to tax exempt lettings.
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The following may register for VAT:
- A foreign company
- Registers from its first taxable supply
Any person not established or domiciled in Luxembourg who carries out supplies taxable in Luxembourg must register, with no turnover threshold, except companies reporting through the one-stop shop. The registration guidance names no fiscal representative requirement.
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in general, any person who is not established or domiciled in Luxembourg , but who carries out transactions (supplies of goods or services), the place of taxation of which is deemed to be in Luxembourg
- Returns filed
- Depends on the business
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the monthly scheme is legally provided for by default
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Luxembourg, tax year 2025, as the tax authority states it.
- Corporate tax return
- 31 December · each year
French: the ACD fiscal calendar (last updated 26/06/2026), under the heading '31 décembre', says that 'Les personnes morales sont tenues de remettre leur déclaration de l'impôt sur le revenu des collectivités et pour l'impôt commercial de l'année d'imposition N-1' (with the wealth-tax return as at 1 January of year N, modèle 500): the return for year N-1 is due by 31 December of year N. The calendar warns it is not exhaustive and that the ACD may grant individual extensions. Conflict: the older guichet.lu calendar (last modified 20.12.2023) lists 'Le 31 mai' for the same return; the ACD calendar is the administration's own and the newer, so 31 December is recorded.
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Les personnes morales sont tenues de remettre leur déclaration de l'impôt sur le revenu des collectivités et pour l'impôt commercial de l'année d’imposition N-1
- Corporate tax, final payment
- Set each year by decree · each year
French: the Administration des contributions directes, after checking the return, 'fixe le montant d'impôt dont elle doit s'acquitter ainsi que les délais de règlement à respecter' — it fixes the amount of tax and the payment deadlines. The balance therefore has no published calendar date, so rule_type is decree with no dates and a consumer reads the assessment.
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fixe le montant d’impôt dont elle doit s’acquitter ainsi que les délais de règlement à respecter
- Corporate tax, instalments
- Set each year by decree · each quarter
French: 'Le 10 mars paiement de la 1ère avance : sur l'impôt sur le revenu des collectivités' — the first advance falls due on 10 March; the calendar continues with the second on 10 June, the third on 10 September and the fourth on 10 December. The rule lists the four 2026 dates.
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Le 10 mars paiement de la 1 ère avance : sur l’impôt sur le revenu des collectivités ; ou sur l’impôt sur le revenu des personnes physiques.
- Personal income-tax return
- 31 December · each year
French: 'Avant le 31 mars pour les entreprises individuelles et les sociétés de personnes : dépôt de la déclaration d'impôt sur le revenu des personnes physiques de l'année précédente' — the return for the previous year is filed before 31 March. The calendar states this date for sole traders and partnerships; it states no separate date for employees, so the rule is scoped to those it names. Review 25 Oct 2026: the tax authority's calendar (updated 26/06/2026) gives 31 December for the year N-1 return; guichet.lu's calendar (last modified 20.12.2023) still says 31 March, so the authority's date is recorded.
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31 décembre : Les personnes physiques, soumises à une imposition par voie d’assiette, sont tenues de remettre leur déclaration pour l'impôt sur le revenu de l'année d'imposition N-1 ( modèle 100 )
- Personal income tax, final payment
- Set each year by decree · each year
French: the ACD's 'Délais de paiement' page says the tax debt (or balance) for income tax, municipal business tax and wealth tax 'doit être payée au plus tard un mois après la réception du bulletin d'impôt respectif'. The balance therefore has no calendar date: it falls one month after the notice is received (notification is presumed on the 3rd working day after posting), so rule_type is decree with no dates, as for cit_final_payment, and a consumer reads the assessment. Late payment bears interest; a payment-delay request must be made within that month.
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doit être payée au plus tard un mois après la réception du bulletin d'impôt respectif.
- Personal income tax, instalments
- Set each year by decree · each quarter
French: the same calendar entry reads 'Le 10 mars paiement de la 1ère avance : sur l'impôt sur le revenu des collectivités ; ou sur l'impôt sur le revenu des personnes physiques' — the 10 March advance applies to personal income tax as well as corporate. The later instalments fall on 10 June, 10 September and 10 December.
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Le 10 mars paiement de la 1 ère avance : sur l’impôt sur le revenu des collectivités ; ou sur l’impôt sur le revenu des personnes physiques.
- VAT return
- Day 15 of the following month · each month
French: 'Mensuelle : avant le 15e jour du mois qui suit celui au cours duquel la taxe est devenue exigible' — the monthly return is filed before the 15th day of the month following the month in which the tax became chargeable. The same table gives quarterly filing before the 15th day of the following quarter for turnover between 112,000 and 620,000 euros, and an annual return before 1 March of the following year below 112,000 euros.
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Mensuelle : avant le 15 e jour du mois qui suit celui au cours duquel la taxe est devenue exigible
- Payroll withholding
- Day 10 of the following month · each month
French: the ACD fiscal calendar lists, on the 10th of each month, that 'Les employeurs et caisses de pension sont tenus de déposer leur déclaration de la retenue d'impôt sur rémunérations et des crédits d'impôt bonifiés (modèle 950)' via MyGuichet and, where applicable, to pay the tax 'pour le mois de février' (and so on) 'si la période de déclaration est mensuelle, c'est-à-dire lorsque la somme des retenues du mois en cause s'élève à au moins 750 euros'. The return and payment for a month fall on the 10th of the next month. Quarterly (75 to under 750 euros, due 10 April, 10 July, 10 October and 10 January) and annual (under 75 euros, 10 January) periods are in the same calendar.
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10 mars : Les employeurs et caisses de pension sont tenus de déposer leur déclaration de la retenue d'impôt sur rémunérations et des crédits d'impôt bonifiés
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Luxembourg yet.
Economy and trade
What it exports
Goods Luxembourg exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Luxembourg’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Angles, shapes and sections of iron or non-alloy steel HS 7216 | 7.8% | 6.8% | 6.6% | US$1.2 bn |
| New pneumatic tyres, of rubber HS 4011 | 3.7% | 4.7% | 4.6% | US$833 m |
| Turbojets, turbopropellers and other gas turbines HS 8411 | 2.8% | 5.2% | 4.4% | US$791 m |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 2.8% | 3.6% | 3.7% | US$674 m |
| Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls HS 3919 | 2.4% | 2.1% | 2.8% | US$505 m |
| Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel HS 7301 | 2.7% | 2.5% | 2.8% | US$498 m |
| Nonwovens, whether or not impregnated, coated, covered or laminated HS 5603 | 2.1% | 2.3% | 2.5% | US$453 m |
| Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 HS 4811 | 2.6% | 2.1% | 2.3% | US$416 m |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 8708 | 2.0% | 2.3% | 1.9% | US$346 m |
| Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics HS 3923 | 1.7% | 1.8% | 1.9% | US$342 m |
Total goods exports, 2024: US$18.1 bn. The ten largest headings are shown.