Understanding the treatment · Preparing tax returns
Direct taxes and VAT follow distinct principles. These guides help you classify your transactions, prepare supporting documents and organise the exchanges required for your company's tax compliance.
The nature of the transaction, the parties concerned and the countries involved may change the issues to be addressed. Gather the contracts, invoices and contextual information before looking for a rate or a return.
The resources cover, in particular, VAT, expenses and the preparation for audits. Each guide specifies its scope and refers to useful sources; cross-border situations require particular attention.
Taxation and VAT
An expense paid by the business is not automatically deductible. Its purpose, supporting evidence and accounting treatment must be reviewed before the tax return is filed...
Taxation and VAT
Prepare your company’s IRC: taxable income, current scale, quarterly advance payments, tax return and reconciliation of the tax assessment notice.
Taxation and VAT
Prepare for net wealth tax: key date, reference balance sheet, minimum tax since 2025, standard calculation and tracking of reduction reserves.
Taxation and VAT
A reliable tax return starts with reconciled accounts and supporting documentation. Here is how to organise the preparation with your fiduciary, through to monitoring the...
Taxation and VAT
Incorrect price, return of goods, duplicate invoice: organise the correction, accounting reconciliation and refund without deleting the original invoice.
Taxation and VAT
Services between businesses: determine the customer, the place of taxation and the person liable for VAT before selecting the reverse-charge wording.
Taxation and VAT
Prepare a dividend distribution: decision, beneficiaries, tax date, withholding tax, formalities and reconciliation of payments.
Taxation and VAT
Document intra-group financing: purpose, agreement, terms, interest calculation, transfer pricing and review of deductibility.
Taxation and VAT
Prepare a clear and consistent invoice: client identity, transaction, VAT, numbering and supporting documents. A review method suited to Luxembourg businesses.
Taxation and VAT
Distinguish manager remuneration, dividends and reimbursements: roles, social security status, taxation, decisions and cash flow to review in Luxembourg.
Taxation and VAT
Understand the MBT: relevant activity, adjusted profit, allowance, municipal coefficient, advance payments and review of your tax file.
Taxation and VAT
Online sales in the EU: understand the OSS scope, the EUR 10,000 threshold and the data needed to track countries, rates, returns and returns.
Taxation and VAT
Selling goods to a professional in the EU: link the VAT number, transport, invoice and returns. Prepare an evidence file that can be used.
Taxation and VAT
Track tax losses by year: supporting documents, use, carryforward period, distinction between IRC and ICC, and review before a restructuring.
Taxation and VAT
Prepare an application for a tax residence certificate for your company: purpose, period, recipient, supporting documents and use of the document.
Taxation and VAT
Prepare your transfer pricing: intra-group flows, actual functions, contracts, method, evidence of services and invoice reconciliation.
Taxation and VAT
Prepare a response to a VAT audit: request received, deadlines, documents, reconciliations, FAIA export and follow-up with your adviser.
Taxation and VAT
A business invoice is not enough to deduct all VAT. Distinguish allocation, activities entitling to deduction, shared expenses and adjustments.
Taxation and VAT
Understanding the VAT exemption scheme in Luxembourg: the 50,000-euro threshold, monitoring overruns, purchases without deduction and cross-border obligations to prepare ...
Taxation and VAT
The VAT rate depends on the transaction, its location and the applicable regime. Systematically applying a Luxembourg rate because your business is in Luxembourg can lead...
Taxation and VAT
Before your first transactions, prepare your VAT file: business activity, customers, suppliers, countries, initial return and monitoring schedule in Luxembourg.
Taxation and VAT
The regime notified by the AED determines the returns to prepare. Monitoring must link sales, purchases, cross-border transactions, filing and payment.
