Guide to the Luxembourg Corporate Tax Return 2022-2023

Over the last years, there has been a steady increase in the number of resident taxpayers subject L/to the various taxes on income and net worth in Luxembourg. In parallel, the tax legislation has been made even more complex, and there has been an important increase of tax audits initiated by the Luxembourg Tax Authorities. It is therefore of the utmost importance that Luxembourg corporate tax returns are prepared as accurately as possible in order to manage tax risk factors. This book, which is at the same time detailed and highly readable, is a practical response to the current tax environment.

This second English edition is based on tax legislation which is effective in Luxembourg as at 31 December 2021 and provides guidance on how to complete the online corporate income tax, municipal business tax and net worth tax return for resident corporations and how to submit the mandatory electronic declaration.

This book undertakes a page-by-page analysis of the tax return form for commercial companies and the annexes to that form and draws attention to the most important laws, regulations and administrative circulars currently in force. The book also incorporates many practical examples. These features make this book an ideal reference guide for resident corporations in Luxembourg.

Maude Bologne started her career as a tax consultant in 2004. After joining Deloitte Tax & Consulting in 2005, she spent the first 8 years of her career working as Corporate Tax Advisor. In 2013, she transitioned to Corporate Tax Compliance, where she has been Partner since 2019 serving the Alternative Investment sector.
Olivier Buscheman joined the Tax Compliance Department of Deloitte Tax & Consulting as a Partner in October 2016. Prior to joining Deloitte, he worked in a similar department of a competitor for 13 years. He also worked as a European tax manager fora multinational group fora period of 4 years.
Grégory Marchal started his career as a tax consultant with Deloitte Tax & Consulting in 2001. Alter having sented as Tax Director of a Luxembourg PSF for 4 years, he returned to the Tax Compliance Department in 2017, where he currently holds a position of Managing Director serving multinational companies.