Guide to the Luxembourg Corporate Tax Return

ACKNOWLEDGEMENTS
LIST OF ABBREVIATIONS
INTRODUCTION
PART I GENERAL
Chapter 1 Defining the reporting obligation
Choice of applicable form
Chapter 2 Liability for CIT and net worth tax
Chapter 3 Liability for municipal business tax
Chapter 4 Start and end of liability, taxable periods
PART II ONLINE TAX RETURN FOR RESIDENT CORPORATIONS
Chapter 1 Website for online administrative procedures: Guichet.lu
Chapter 2 Log-in procedure
Chapter 3 Selection of the procedure
PART III: FORM 500 AND ITS ANNEXES
Chapter 1 General indications
Chapter 2 Supplements
Chapter 3 Corporate income tax
Chapter 4 Municipal business tax
Chapter 5 Net worth tax
PART IV TAX CALCULATION
Chapter 1 Corporate income tax
Chapter 2 Municipal business tax
Chapter 3 Aggregate income tax rate for the year 2021 (CIT plus MBT)
Chapter 4 Net worth tax
PART V DEADLINE AND ASSESSMENT PROCESS
FORMS
ANNEX Table of MBT rates for 2021 (not available in English)