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The VAT filing deadline falls before the 15th day of the following period
Accounting & Tax

The VAT filing deadline falls before the 15th day of the following period

Luxembourg businesses on a monthly or quarterly regime must file their VAT returns via eCDF before the 15th of the following month or quarter.

Oct 6, 2026 · 3 min read
The statutory audit threshold for a Luxembourg company requires consecutive breaches
Accounting & Tax

The statutory audit threshold for a Luxembourg company requires consecutive breaches

Crossing the limits triggers an audit, meaning the general meeting must appoint a réviseur d'entreprises agréé before.

Sep 28, 2026 · 5 min

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The Luxembourg meters running on a late company filing
Accounting & Tax

The Luxembourg meters running on a late company filing

A late return costs up to 10% of the tax, plus 0.6% a month on what is unpaid.

Sep 18, 2026 · 6 min
The numbers that force a founder's hand between a Sàrl, a Sàrl-S and an SA
Company Formation

The numbers that force a founder's hand between a Sàrl, a Sàrl-S and an SA

The choice is decided by four numbers before taste enters it: 1 € against 12,000 € against 30,000 €.

Sep 11, 2026 · 4 min
The tax and filing obligations that never pause for a dormant Luxembourg company
Accounting & Tax

The tax and filing obligations that never pause for a dormant Luxembourg company

A dormant Luxembourg company still files annual accounts, still files a modèle 500, and still owes the minimum net wealth tax of 535 €.

Sep 7, 2026 · 6 min
The investment tax credit rates and stacking rules for Luxembourg companies
Accounting & Tax

The investment tax credit rates and stacking rules for Luxembourg companies

The investment tax credit is 12% or 18% on certified projects from tax year 2024.

Sep 4, 2026 · 6 min
Third-quarter corporate income tax advance is due on 10 September
Accounting & Tax

Third-quarter corporate income tax advance is due on 10 September

The third quarterly corporate income tax advance payment for Luxembourg companies is due on 10 September.

Aug 31, 2026 · 4 min
Living in France, Belgium or Germany, founding in Luxembourg
Company Formation

Living in France, Belgium or Germany, founding in Luxembourg

Founding in Luxembourg from France, Belgium or Germany: 34 days a year outside Luxembourg before salary tax shifts, 25% before social security does.

Aug 26, 2026 · 9 min
Luxembourg residence permits for founders: the self-employed, investor and Blue Card routes
Company Formation

Luxembourg residence permits for founders: the self-employed, investor and Blue Card routes

Third-country founders use the self-employed route, an investor route from €500,000, or the EU Blue Card at €65,652, all applied for before arrival.

Aug 25, 2026 · 9 min
The EUIPO SME Fund: what the trademark voucher actually reimburses
Funding & Grants

The EUIPO SME Fund: what the trademark voucher actually reimburses

The official EUIPO SME fund 2026 trademark reimbursement covers 75% of EU application fees and 50% outside the EU, capped at €700.

Aug 24, 2026 · 9 min
Stacking public aid with private investment: what each scheme actually pays
Funding & Grants

Stacking public aid with private investment: what each scheme actually pays

In Luxembourg, industrial research aid pays up to 60% for a small enterprise and SME Packages Digital 70%. How the schemes stack with private money.

Aug 23, 2026 · 10 min
R&D co-funding in Luxembourg: the aid rates by project type, and why the label decides them
Funding & Grants

R&D co-funding in Luxembourg: the aid rates by project type, and why the label decides them

Luxembourg co-funds industrial research up to 60% of eligible costs for a small enterprise and experimental development up to 40%.

Aug 22, 2026 · 8 min
How to close a Luxembourg company: the liquidation sequence, in order
Company Formation

How to close a Luxembourg company: the liquidation sequence, in order

A solvent Luxembourg company closes in statutory order: notarial dissolution, a liquidator, auditors, a final meeting, strike-off. Books are kept 5 years.

Aug 21, 2026 · 7 min
Converting a Sàrl-S into a Sàrl: the triggers, the vote, and what survives
Company Formation

Converting a Sàrl-S into a Sàrl: the triggers, the vote, and what survives

A Sàrl-S must change legal form once its share capital exceeds €12,000 or it passes 100 shareholders, and the company itself continues.

Aug 20, 2026 · 12 min
Running a Luxembourg company while you live abroad: what actually holds up
Company Formation

Running a Luxembourg company while you live abroad: what actually holds up

Shareholders can live anywhere. The manager on the business permit needs a real link to the company, and tax residence follows where management actually sits.

Aug 19, 2026 · 13 min
The RCS extract: what it costs, how to order it, and the filings behind it
Company Formation

The RCS extract: what it costs, how to order it, and the filings behind it

An electronic RCS extract from the Luxembourg trade register costs €10.43 excluding VAT, and a paper copy costs €21.43.

Aug 18, 2026 · 8 min
MyGuichet and LuxTrust: the founder's guide to Luxembourg's digital state
Company Formation

MyGuichet and LuxTrust: the founder's guide to Luxembourg's digital state

The LuxTrust App is listed from €50 for 3 years and active within 48 hours; the MyGuichet business eSpace needs it plus your 13-digit matricule.

Aug 17, 2026 · 7 min
Food business permits in Luxembourg: the whole stack, in order
Business Permits

Food business permits in Luxembourg: the whole stack, in order

Opening a restaurant or café in Luxembourg takes a €50 HoReCa business permit and an ALVA food notification, plus a cabaretage licence to serve alcohol.

Aug 16, 2026 · 8 min
Starting a consulting business in Luxembourg
Company Formation

Starting a consulting business in Luxembourg

Consulting is a commercial activity, so it needs a Luxembourg business permit: €50 chancellery duty, up to 3 months, and no diploma required.

Aug 15, 2026 · 10 min
Starting an e-commerce business in Luxembourg: permit, VAT and consumer rules
Company Formation

Starting an e-commerce business in Luxembourg: permit, VAT and consumer rules

A Luxembourg webshop needs a €50 business permit, VAT registration within 15 days, and gives most consumer buyers 14 calendar days to withdraw.

Aug 14, 2026 · 11 min
The corporate tax cycle in Luxembourg: returns, advances and assessments
Accounting & Tax

The corporate tax cycle in Luxembourg: returns, advances and assessments

Luxembourg's modèle 500 covers corporate income tax, municipal business tax and net wealth tax, due 31 December of the year following the tax year.

Aug 13, 2026 · 10 min
Choosing a fiduciaire in Luxembourg: what to check before you sign
Accounting & Tax

Choosing a fiduciaire in Luxembourg: what to check before you sign

Check the provider's business permit first, then make the engagement letter name every filing and the statutory date that filing falls on.

Aug 12, 2026 · 10 min
Bookkeeping requirements in Luxembourg: what you keep, for how long, and where
Accounting & Tax

Bookkeeping requirements in Luxembourg: what you keep, for how long, and where

A Luxembourg company keeps its books and supporting documents for 10 years in Luxembourg, and files annual accounts within 7 months of year-end.

Aug 11, 2026 · 12 min
Horizon Europe for Luxembourg SMEs: the action type decides the money
Funding & Grants

Horizon Europe for Luxembourg SMEs: the action type decides the money

Research and innovation actions fund 100% of eligible costs, innovation actions 70%; and when Luxembourg's national R&D aid, up to 60%, is the better route.

Aug 10, 2026 · 9 min
Fit 4 Digital: what the €5,000 assessment buys, and what it feeds
Funding & Grants

Fit 4 Digital: what the €5,000 assessment buys, and what it feeds

The Fit 4 Digital assessment is fixed at €5,000 and covered in full by a grant of the same amount. What it buys, and the work it feeds.

Aug 9, 2026 · 9 min
Primo-création: €12,000 for a first business, and the four gates
Funding & Grants

Primo-création: €12,000 for a first business, and the four gates

Luxembourg's primo-création pays €2,000 a month for up to 6 months in commerce and craft, and bars founders who held a business permit in the past 10 years.

Aug 8, 2026 · 6 min
SNCI loans in Luxembourg: what each product lends, and on what share
Funding & Grants

SNCI loans in Luxembourg: what each product lends, and on what share

SNCI lends beside your bank: €5,000 to €250,000 on the creation and transmission loan, up to 40% of the project, terms to 15 years. Every band, listed.

Aug 7, 2026 · 9 min
The EIC Accelerator from Luxembourg: the grant, the equity, and what the file has to survive
Funding & Grants

The EIC Accelerator from Luxembourg: the grant, the equity, and what the file has to survive

The EIC Accelerator grant is capped at €2,500,000; equity of €1,000,000 to €10,000,000 is separate. What the file has to survive, from Luxembourg.

Aug 6, 2026 · 7 min
Startup grants in Luxembourg: which scheme fits which situation
Funding & Grants

Startup grants in Luxembourg: which scheme fits which situation

Primo-création pays €2,000 a month for up to 6 months; Fit 4 Start up to €150,000 equity-free. Which Luxembourg scheme fits which stage.

Aug 5, 2026 · 9 min
Freelancing in Luxembourg: stay independent or form a company?
Company Formation

Freelancing in Luxembourg: stay independent or form a company?

Self-employed in Luxembourg, you and the business are one legal person, taxed to 42%; a Sàrl-S is a separate company from €1. When incorporating pays off.

Aug 4, 2026 · 11 min
Branch vs subsidiary in Luxembourg: the fork liability decides
Company Formation

Branch vs subsidiary in Luxembourg: the fork liability decides

A Luxembourg subsidiary needs €12,000 (Sàrl) or €30,000 (SA) and a notarial deed. A branch creates no second company, and no shield for the parent.

Aug 3, 2026 · 13 min
Invoice requirements in Luxembourg: what must be on every invoice
Accounting & Tax

Invoice requirements in Luxembourg: what must be on every invoice

A Luxembourg invoice must carry the nine mentions the AED enumerates, VAT broken down per rate, a reason for any zero-VAT line, and be kept 10 years.

Aug 2, 2026 · 10 min
Salary or dividends: paying yourself from your Luxembourg company
Accounting & Tax

Salary or dividends: paying yourself from your Luxembourg company

Salary is deductible and buys social cover; a dividend comes out of taxed profit and loses 15% at source. The 2026 comparison, layer by layer.

Aug 1, 2026 · 9 min
Luxembourg corporate tax, explained without the myths
Accounting & Tax

Luxembourg corporate tax, explained without the myths

A company in Luxembourg City pays a combined 23.87% on profits at the standard rate: 16% corporate income tax, a 7% surcharge, and municipal business tax.

Jul 31, 2026 · 6 min
Luxembourg company name rules: the availability check that reserves nothing
Company Formation

Luxembourg company name rules: the availability check that reserves nothing

A Luxembourg name-availability certificate carries a published administrative fee of €4.75–10 and holds nothing: only registration at the RCS secures a name.

Jul 30, 2026 · 6 min
The SOPARFI: how Luxembourg holding companies work
Company Formation

The SOPARFI: how Luxembourg holding companies work

A SOPARFI is an ordinary Luxembourg Sàrl or SA holding participations: fully taxable, but qualifying dividends and capital gains are exempt (art. 166 LIR).

Jul 29, 2026 · 11 min
How long does it take to set up a company in Luxembourg?
Company Formation

How long does it take to set up a company in Luxembourg?

3 months is the longest clock in a Luxembourg formation: the business permit, then tacit authorisation. RCS filing within 1 month, VAT within 15 days.

Jul 28, 2026 · 10 min
The Luxembourg compliance calendar: every filing deadline, dated
Accounting & Tax

The Luxembourg compliance calendar: every filing deadline, dated

Annual accounts within 7 months of year-end, the modèle 500 by 31 December of the year following the tax year, plus VAT and quarterly advances. Every date.

Jul 27, 2026 · 8 min
Luxembourg vs Estonia vs Ireland: what a founder is actually choosing between
Company Formation

Luxembourg vs Estonia vs Ireland: what a founder is actually choosing between

Luxembourg's side is sourced: Sàrl capital €12,000, 23.87% combined tax in Luxembourg City. What Estonia and Ireland optimise for, set against that.

Jul 26, 2026 · 10 min
SME Packages and Fit 4 Digital: what the consulting aid actually pays for
Funding & Grants

SME Packages and Fit 4 Digital: what the consulting aid actually pays for

SME Packages Digital reimburses up to 70% of eligible costs on a project in the €3,000–25,000 band, after a Fit 4 Digital assessment fixed at €5,000.

Jul 25, 2026 · 9 min
The RBE: Luxembourg's beneficial ownership register, and the one-month clock
Company Formation

The RBE: Luxembourg's beneficial ownership register, and the one-month clock

Luxembourg's RBE register requires declaring beneficial owners holding over 25% of capital within 1 month of the trigger, for a €15 fee excluding VAT.

Jul 24, 2026 · 9 min
Hiring your first employee in Luxembourg: the deadlines, the contract and the real cost
Company Formation

Hiring your first employee in Luxembourg: the deadlines, the contract and the real cost

Three deadlines decide a first hire in Luxembourg: ADEM before advertising, the contract by day one, CCSS within 8 days. Then the real employer cost.

Jul 23, 2026 · 11 min
Why funding applications get rejected: the file, not the business
Funding & Grants

Why funding applications get rejected: the file, not the business

Funding files get refused for reasons that have nothing to do with the merits: dated gates, the wrong instrument, budgets the accounts contradict.

Jul 22, 2026 · 10 min
CCSS contributions: what a self-employed manager actually pays
Accounting & Tax

CCSS contributions: what a self-employed manager actually pays

Contributions run to roughly a quarter of the base, capped at €13,856.63 a month, five times the €2,771.33 social minimum wage. 2026 rates.

Jul 21, 2026 · 9 min
Can a non-EU citizen open a company in Luxembourg? Yes, and here is the sequence
Company Formation

Can a non-EU citizen open a company in Luxembourg? Yes, and here is the sequence

Any nationality can own a Luxembourg company. Managing it from Luxembourg is different: residence authorisation before entry, then a permit that runs 3 years.

Jul 20, 2026 · 9 min
Young Innovative Enterprise aid: what Luxembourg actually funds
Funding & Grants

Young Innovative Enterprise aid: what Luxembourg actually funds

Luxembourg co-funds up to 70% of a young innovative company's forecast financing need over at most 3 years, capped at €1,000,000 per enterprise.

Jul 19, 2026 · 8 min
Opening a business bank account in Luxembourg: what banks actually check
Company Formation

Opening a business bank account in Luxembourg: what banks actually check

No Luxembourg bank is obliged to open you a business account; non-resident founders are screened hardest. The full KYC file, section by section.

Jul 18, 2026 · 10 min
Registered office in Luxembourg: what the address has to be, and where domiciliation stops
Company Formation

Registered office in Luxembourg: what the address has to be, and where domiciliation stops

Home address, rented office or domiciliation agent: what counts as a registered office in Luxembourg, and where the business permit's premises test says no.

Jul 16, 2026 · 7 min
Fit 4 Start: how the €150,000 is paid, and what each stage tests
Funding & Grants

Fit 4 Start: how the €150,000 is paid, and what each stage tests

Fit 4 Start's €150,000 grant reaches a selected startup in three instalments: €50,000, then €80,000, then €20,000. Not a lump sum, and the timing matters.

Jul 15, 2026 · 8 min
VAT registration in Luxembourg: deadlines, rates and the franchise regime
Accounting & Tax

VAT registration in Luxembourg: deadlines, rates and the franchise regime

A Luxembourg company files its initial VAT declaration within 15 days of starting activity. Standard rate 17%; franchise to €50,000.

Jul 14, 2026 · 6 min
What actually counts as a qualification for the Luxembourg business permit
Business Permits

What actually counts as a qualification for the Luxembourg business permit

A commercial activity permit requires no specific degree, but a list A craft demands a master's certificate or a DAP plus 6 years of experience.

Jul 13, 2026 · 7 min
Sàrl, Sàrl-S or SA: choosing a legal form in Luxembourg
Company Formation

Sàrl, Sàrl-S or SA: choosing a legal form in Luxembourg

Minimum capital is €1 for a Sàrl-S, €12,000 for a Sàrl and €30,000 for an SA. Since 2026, a Sàrl's cash capital can be paid up within 12 months.

Jul 12, 2026 · 10 min
The Luxembourg business permit: what it costs, how long it takes, and who it binds
Business Permits

The Luxembourg business permit: what it costs, how long it takes, and who it binds

The chancellery duty is €50 and the Ministry has 3 months to decide; silence past that window counts as tacit authorisation.

Jul 6, 2026 · 8 min
Luxembourg startup funding in 2026: the complete reference
Funding & Grants

Luxembourg startup funding in 2026: the complete reference

Luxembourg funds startups through a shelf of instruments, paying up to €150,000 for Fit 4 Start and €1,000,000 for young innovative enterprises.

Jul 1, 2026 · 8 min
The Sàrl-S: how to incorporate in Luxembourg without a notary
Company Formation

The Sàrl-S: how to incorporate in Luxembourg without a notary

A Sàrl-S is formed by private deed with share capital of €1 to €12,000: natural persons only, one Sàrl-S per person, and a €50 business permit is required.

Jun 28, 2026 · 11 min
The Luxembourg IP Box: how much of your software income is actually exempt
Accounting & Tax

The Luxembourg IP Box: how much of your software income is actually exempt

The Luxembourg IP box regime exempts 80% of net eligible income from self-developed software and patents under article 50ter L.I.R.

Jun 25, 2026 · 9 min