The law provides for a transitional period of 24 months (up to and including 23 September 2025) to enable ABSLs to bring their bylaws into line with the new provisions.

After this deadline, the new law of 2023 will apply and any articles of the Articles of Association that conflict with it will become inapplicable.

We will be happy to provide you with any further information you may require on this subject, or on the steps to be taken to bring the ASBL's articles of association into line with the law.

This scheme allows Luxembourg taxable persons to invoice for the supply of goods or services to customers outside Luxembourg who are not subject to VAT, without having to charge Luxembourg VAT.

In order to benefit from this special scheme, taxable persons in Luxembourg must :

- Have an annual turnover in the European Union (Luxembourg + other Member States) of less than €100,000 during the previous calendar year;

- Have an annual turnover in the Member State where you wish to benefit from the exemption of less than the national threshold set by the Member State (e.g. €25,000 for Germany and Belgium, €37,500 for France) during the previous calendar year.

Please note: This system does not apply to special VAT rules, such as distance selling or the supply of services relating to immovable property.

Should you require any further information, please do not hesitate to contact us.

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