In order to introduce the system of 'simple' pre-filled tax returns, the Administration des Contributions Directes (ACD) has decided to postpone the date on which tax returns for 2024 will be available to the first Monday in April, i.e. 7 April 2025.

This date change therefore applies to the following forms, among others:
- 100: Personal income tax return ;
- 163: Annual tax return for individuals ;
- 110: Business profit tax return and business tax return for own-account trading activities ;
- 500: Corporate income tax returns (IR, IC, IF) for legal entities (companies) ;
- 200: Declaration of the joint establishment of income of collective enterprises and co-ownerships.

As a reminder, the deadline for filing tax returns for 2024 remains 31 December 2025.

For more information, please consult the CDA newsletter: https://impotsdirects.public.lu/fr/archive/Actualites/actu17012025.html