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

Since 12 November 2024, new formalities have been introduced at the Registre de Commerce et des Sociétés. The main measures are as follows:
- Requisition forms will no longer be in PDF format but in HTML format;
- Compulsory registration of the Luxembourg national identification number (matricule number) for natural persons (whether partners, managers, directors or agents of an entity registered with the RCS);
- If the natural person does not have a Luxembourg national identification number, additional information must be provided and supporting documents attached so that the National Register of Natural Persons can assign an identification number;
- When updating the file, a check will be made to ensure that the address entered in the RCS is consistent with the address entered in the National Register of Natural Persons.
Should you require any further information, please do not hesitate to contact us.

We would remind you that the personal income tax return for 2023 must be filed by 31 December 2024 at the latest (date of receipt by the tax office, not the date the return is sent).

Who is obliged to file a tax return?

A) In the case of income from which tax has been deducted at source :

o Where Luxembourg taxable income exceeds 100,000 euros.
o When a household (resident or non-resident) has a combination of several
income and the aggregate amount of this taxable income exceeds :
 €36,000 for single and married taxpayers (classes 1 and 2)
 €30,000 for single taxpayers with dependent children (class 1a)
o Where a non-resident household has opted to be treated as a resident in order to regularise the tax rate shown on its withholding tax form(s).
o Where taxable income includes more than €1,500 of income from transferable securities, tantièmes.

B) In the case of income not subject to withholding tax, where a household (resident or non-resident) has other income taxable in Luxembourg in excess of €600 per annum (rent in Luxembourg, various benefits, etc.)

Who can file a tax return?

o Resident taxpayers who wish to deduct deductible expenses such as mortgage interest, special expenses or other extraordinary expenses.
o Non-resident taxpayers who apply for tax assimilation in order to claim deductible expenses in the same way as residents (see above).
o Taxpayers who are partners, civil union partners or legal cohabitants and who wish to be taxed together in order to benefit from collective taxation, in accordance with tax class 2.
o Married taxpayers, not living separately, one of whom is a taxpayer
resident and the other non-resident and who jointly opt for a joint tax return.

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

When a technical manager of an alcoholic drinks outlet is absent (e.g. due to illness, holiday, etc.) and wishes to keep the establishment open during this period, he must appoint a sub-manager for the purposes of the Customs and Excise Administration. The application for sub-management must be sent to the authorities together with various supporting documents, depending on the status of the sub-manager. The sub-manager may be appointed on a temporary or indefinite basis. Once the sub-management has been approved by the authorities, the technical manager will receive a sub-management certificate, which must be kept at all times at the place of business. The sub-manager will then be
authorised to replace the Technical Manager in his absence. Should you require any further information, please do not hesitate to contact us.