The glossary to understand and take action

Tax return — Form 500

Form 500 refers to the tax return form for entities, with the sections and appendices corresponding to the relevant year and situation.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

Check the applicable version and the completion instructions. Filing, payment and processing by the administration are separate steps.

In your file

What this changes in practice

Form 500 is used for the tax return of the entities concerned. The file brings together identification data, accounting information and the information required for the requested tax calculations. It must be prepared for the correct financial year and accompanied by the required appendices. Pre-filled data or data carried forward from a prior financial year must be checked. Losses, participations and particular transactions require their own supporting documents.

A scenario to help you understand

Educational example

The firm uses a previous tax return to prepare the new one. It reviews the company’s data and the movements of the financial year, rather than automatically carrying forward an exemption or a tax loss carried forward.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier l’exercice et les annexes
  • Documenter les retraitements fiscaux
  • Conserver validation et accusé de dépôt

The practical question

Find out more

Le modèle 500 remplace-t-il la préparation d’un dossier fiscal ?

Le formulaire rassemble des données déclaratives, mais les calculs et justificatifs doivent exister en amont. Préparez la réconciliation comptable-fiscale et les annexes pertinentes. Contrôlez l’exercice, les identifiants et les informations des différentes rubriques. La validation technique du dépôt ne signifie pas que tous les traitements déclarés ont été examinés ou approuvés par l’administration.

Connecting concepts

Terms to know as well

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

Corporate income tax (IRC)The term corporate tax commonly refers to the taxation of companies’ profits; in Luxembourg, IRC is one of the taxes to be distinguished.Tax loss carryforwardA loss determined under tax rules whose deduction in a subsequent period remains possible subject to conditions.Tax returnA tax return provides the administration with the information needed to assess or verify a tax for a given person and period.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.Tax advance paymentProvisional tax payment that is reconciled with the final tax assessment for the relevant period.Direct Tax Administration (ACD)The Direct Tax Administration (ACD) is responsible for direct taxes falling within its remit.

Put it into practice

Explore further with our guides

Practical guideCorporate tax return: prepare the documents and monitor filingPractical guideCorporate income tax (IRC): understanding advance payments and preparing the settlementPractical guideMunicipal business tax: understanding the tax base and the municipality

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.