The fourth quarterly advance for the corporate net wealth tax is due on 10 November. Falling behind on this payment for the current tax year costs a late payment interest charge of 0.6% per month, collected by the Administration des contributions directes (ACD).
This deadline binds Luxembourg companies subject to the corporate net wealth tax, while natural persons fall entirely outside its scope — meaning independent tradespeople and sole proprietors are exempt. For corporate entities, the fourth quarter payment represents a hard stop before the financial year ends.
The total liability splits across three distinct schedules
The net wealth tax is one of three direct taxes a Luxembourg company pays in installments, and the corporate tax cycle in Luxembourg breaks the total burden into scheduled quarters for each tax type.
| Tax type | Scheduled quarterly deadlines |
|---|---|
| Corporate net wealth tax | 10 February, 10 May, 10 August and 10 November |
| Municipal business tax | 10 February, 10 May, 10 August and 10 November |
| Corporate income tax | 10 March, 10 June, 10 September and 10 December |
Missing any of these absolute dates triggers the same monthly interest penalty on the outstanding balance, calculated from the day after the deadline until the funds clear.
The fourth quarter deadline tests the cash reserves
What goes wrong at the 10 November mark is a matter of cash flow rather than administration. You must ensure your company has sufficient liquidity to pay its fourth quarterly net wealth tax advance by 10 November, because the ACD fixes the advance amount and no new return is filed to trigger this specific payment.
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If the business has locked its cash in illiquid assets or distributed capital early, the fixed advance still falls due. The penalty applies automatically.
The final quarter requires a specific sequence of checks
Treat it as a cash flow event. The final weeks before the 10 November cutoff demand a strict order of operations to prevent default notices.
- Confirm the required liquidity
- The company must hold sufficient cash to cover the scheduled net wealth tax advance.
- Account for the overlapping dates
- The net wealth tax advance lands on the exact same day as the municipal business tax advance — requiring cash for both simultaneously.
- Initiate the transfer early
- The date is fixed. The payment has to be initiated early enough to clear by the deadline, and when an outside firm handles the accounting and tax administration for a company, they map these fixed outflows — but the directors alone authorize the bank transfer.
- Address any structural shortfall
- If a company receives a final assessment it cannot pay, the deadline to request a deferral is before the end of the month following receipt of the tax assessment.
This distinction matters. A standard tax bill carries a payment deadline of one month after receipt of the tax assessment, and a deferral request buys time for that specific balance. For the quarterly advances, the calendar dates remain static, and the cash must simply be there.
Figures verified against impotsdirects.public.lu, guichet.public.lu, guichet.public.lu, impotsdirects.public.lu, impotsdirects.public.lu on 2026-10-19.