The glossary to understand and take action

Direct Tax Administration (ACD)

The Direct Tax Administration (ACD) is responsible for direct taxes falling within its remit.

Administration ou organisme professionnel · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Its role for your business

Its returns and payments must be distinguished from VAT, administered by the AED, and social security contributions, administered by the CCSS. Identify the reference and period of each letter.

In your file

When to contact them and what to prepare

The ACD is the contact authority for direct taxes within its remit. For a company, this includes, in particular, income taxation and other direct taxes depending on its situation; VAT falls under the AED. A filed return, an advance payment and a tax assessment notice are different stages. Keep the file references and analyse the letters received to identify the action expected.

A scenario to help you understand

Educational example

A company receives a request for tax information. It compares this request with its return and prepares supporting documents with its adviser, without treating it as a simple payment notice.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Identifier le bureau et le dossier
  • Distinguer déclaration et décision d’imposition
  • Suivre les échéances du courrier

The practical question

Find out more

Comment organiser les courriers et paiements adressés à l’ACD ?

Classez chaque document par impôt et période, avec sa référence et l’action attendue. Rapprochez les avances, décisions et paiements pour identifier les soldes. Un courrier peut demander une réponse plutôt qu’un simple règlement. Cette organisation facilite aussi le travail du mandataire et permet de distinguer une question de calcul d’un problème d’affectation de paiement.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Tax returnA tax return provides the administration with the information needed to assess or verify a tax for a given person and period.Tax advance paymentProvisional tax payment that is reconciled with the final tax assessment for the relevant period.Registration Duties, Estates and VAT Administration (AED)The Registration Duties, Estates and VAT Administration (AED) manages, in particular, VAT and other matters falling within its remit.Municipal business taxMunicipal business tax (ICC) is a direct tax linked to commercial profit, the calculation of which notably takes account of a municipal rate.Net wealth taxNet wealth tax concerns the taxable assets of entities falling within its scope, in accordance with the applicable valuation and exemption rules.Tax withholding certificateThe tax withholding certificate provides the information to be used to calculate withholdings on the relevant remuneration in Luxembourg.

Put it into practice

Explore further with our guides

Practical guideCorporate tax return: prepare the documents and monitor filing

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.