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Anhang C: Luxembourg Tax Calendar

Überblick​

This appendix provides a comprehensive calendar of important tax and accounting deadlines for Luxembourg SMEs. All dates are critical for compliance and avoiding penalties.

Annual Calendar​

January​

15th - VAT Return (Quarterly)

  • Q4 VAT return due (previous year)
  • Zahlung fällig, wenn TVA zu zahlen

31st - Annual Accounts Filing

  • For companies with fiscal year ending June 30
  • File annual accounts to RCS

February​

15th - VAT Return (Annual)

  • Annual VAT return due (previous year)
  • For businesses on annual filing

28th/29th - Corporate Income Tax

  • Estimated tax payment (if applicable)

March​

15th - VAT Return (Quarterly)

  • Q1 VAT return due
  • Zahlung fällig, wenn TVA zu zahlen

31st - Annual Accounts Filing

  • For companies with fiscal year ending July 31

April​

15th - VAT Return (Monthly)

  • March VAT return due (if monthly filer)

30th - Corporate Income Tax

  • Tax return filing deadline (previous year)
  • Final tax payment due

May​

15th - VAT Return (Quarterly)

  • Q2 VAT return due
  • Zahlung fällig, wenn TVA zu zahlen

31st - Annual Accounts Filing

  • For companies with fiscal year ending August 31

June​

15th - VAT Return (Monthly)

  • May VAT return due (if monthly filer)

30th - Mid-Year Review

  • Review of estimated tax payments
  • Adjust if necessary

July​

15th - VAT Return (Quarterly)

  • Q3 VAT return due
  • Zahlung fällig, wenn TVA zu zahlen

31st - Annual Accounts Filing (Most Common)

  • CRITICAL DEADLINE: For companies with fiscal year ending December 31
  • Annual accounts must be filed within 7 months of fiscal year end
  • This is the most common deadline for Luxembourg companies

August​

15th - VAT Return (Monthly)

  • July VAT return due (if monthly filer)

31st - Annual Accounts Filing

  • For companies with fiscal year ending January 31

September​

15th - VAT Return (Quarterly)

  • Q4 VAT return due
  • Zahlung fällig, wenn TVA zu zahlen

30th - Corporate Income Tax

  • Estimated tax payment (if applicable)

October​

15th - VAT Return (Monthly)

  • September VAT return due (if monthly filer)

31st - Annual Accounts Filing

  • For companies with fiscal year ending March 31

November​

15th - VAT Return (Quarterly)

  • Q1 VAT return due
  • Zahlung fällig, wenn TVA zu zahlen

30th - Corporate Income Tax

  • Estimated tax payment (if applicable)

December​

15th - VAT Return (Monthly)

  • November VAT return due (if monthly filer)

31st - Fiscal Year End

  • Most common fiscal year end date
  • Begin preparation for annual accounts

Filing Deadlines by Document Type​

Annual Accounts (Comptes Annuels)​

Standard Deadline:

  • 7 months after fiscal year end
  • Most companies: July 31 (for December 31 year-end)

Filing Anforderungen:

  • Balance Sheet (Bilan)
  • Income Statement (Compte de Résultat)
  • Notes to Financial Statements (Annexe)
  • Filed electronically via eCDF or RCS portal

Late Filing Penalties:

  • €250 - €25,000 depending on delay and company size
  • Additional penalties for repeated violations

VAT Returns (Déclarations TVA)​

Monthly Filers:

  • Due: 15th of following month
  • Payment: Same date if VAT payable

Quarterly Filers:

  • Due: 15th of month following quarter end
  • Q1: 15. April
  • Q2: 15. Juli
  • Q3: 15. Oktober
  • Q4: 15. Januar (folgendes Jahr)

Annual Filers:

  • Due: February 15 (following year)
  • Muss spezifische Kriterien erfüllen

Late Filing Penalties:

  • €25 - €250 per month of delay
  • Interest on late payments

Corporate Income Tax (Impôt sur le Revenu des Collectivités)​

Filing Deadline:

  • April 30 (for previous year)
  • Can be extended with justification

Payment Deadlines:

  • Estimated payments: February 28, May 31, August 31, November 30
  • Final payment: April 30

Late Filing Penalties:

  • 0.6% per month on tax due
  • Minimum €250

Municipal Business Tax (Impôt Commercial)​

Filing Deadline:

  • Varies by municipality
  • Generally: March 31 or April 30

Payment:

  • Usually due with filing
  • Some municipalities allow installments

Payroll Tax and Social Charges​

Monthly Filers:

  • Due: 15th of following month
  • Umfasst: Social security, health insurance, pension contributions

Quarterly Filers:

  • Due: 15th of month following quarter end
  • For smaller employers

Annual Reconciliation:

  • Due: February 28 (following year)
  • Reconcile all payroll taxes and social charges

Important Dates for SMEs​

Start of Year (January)​

  • Review previous year's performance
  • Plan for upcoming year
  • Set up new fiscal year in accounting system
  • Review and update chart of accounts if needed

Mid-Year (June/July)​

  • Review first half performance
  • Adjust budgets and forecasts
  • Review tax estimates
  • Prepare for annual accounts (if December year-end)

Year-End (December)​

  • Close accounting period
  • Perform inventory count (if applicable)
  • Reconcile all accounts
  • Begin annual accounts preparation
  • Review and update internal controls

Compliance Checklist by Month​

Every Month​

  • Record all transactions
  • Reconcile bank accounts
  • Review accounts receivable and payable
  • File VAT return (if monthly filer)
  • Pay payroll taxes and social charges

Every Quarter​

  • File quarterly VAT return
  • Review financial statements
  • Reconcile all balance sheet accounts
  • Review budget vs. actual
  • Update cash flow forecasts

Annually​

  • Prepare annual accounts
  • File annual accounts with RCS
  • File corporate income tax return
  • File municipal business tax return
  • Annual payroll reconciliation
  • Review and update accounting policies
  • Archive documents (10-year retention requirement)
  • Prepare FAIA file (if required)

Special Deadlines​

New Business Registration​

  • Within 3 months of starting business activity
  • Register with RCS
  • Register for VAT (if applicable)
  • Register for social security

Business Closure​

  • Within 1 month of ceasing activity
  • File final tax returns
  • Close VAT registration
  • File final annual accounts

Change in Business Structure​

  • Within 1 month of change
  • Update RCS registration
  • Update VAT registration if needed
  • Notify tax authorities

Reminders and Best Practices​

Setting Up Reminders​

  • Use calendar alerts for all deadlines
  • Set reminders 1 week before each deadline
  • Create recurring reminders for monthly/quarterly tasks

Documentation​

  • Keep copies of all filed returns
  • Maintain organized records
  • Document any extensions or special arrangements

Professional Help​

  • Consult with accountant or tax advisor
  • Review deadlines annually
  • Stay informed about regulatory changes

Ressourcen​

Official Sources​

Useful Tools​

Hinweise​

  • All dates are based on standard deadlines
  • Deadlines may vary for specific circumstances
  • Always verify current deadlines with official sources
  • Extensions may be available with proper justification
  • This calendar is for guidance only; official regulations take precedence
  • Dates falling on weekends/holidays are typically extended to next business day