Luxembourg - Company tax
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The company tax rate for Luxembourg is 21%.
A rate of 20% is applied to companies that earn less than EUR 15 000. Companies that earn more than EUR 15 000 pay a rate of 21%. A surcharge of 7% to the employment fund and municipal business tax is also applied.
When you set up your business entity, you should ensure that you do the following:
- Register for company tax
- Keep accounting records
- Prepare a company tax return
- Pay company tax by your making provisional advance payments every quarter on the settlement dates laid down by law (March, June, September, December).
- File your company tax return by your deadline
What profits do you pay company tax on?
Taxable profits include all the income your company or association makes.
If your company is based in Luxembourg, it pays company tax on all its profits from Luxembourg and abroad.
If your company isn't based in Luxembourg but has an office or branch there, it only pays company tax on its profits from its activities in Luxembourg.
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