Taxation and VAT
Mastering your local tax obligations is a strategic lever for your company's long-term success. As experts in Luxembourg taxation, we fully manage your compliance while identifying every opportunity for optimisation. With tailor-made analysis tools and real-time data, you get a clear view to steer your business and make the best decisions with agility.
Steering your business calls for reliable, accessible information tailored to your needs.
Optimisation levers for your business
Beyond the need to comply with current tax regulations, mastering your taxation is also a key part of running your company — optimising cash flow, controlling risk, and making the most of exemption opportunities.
This is the spirit in which OmniTrust supports and advises you day to day, across three areas of expertise :
Corporate Taxation
In a Luxembourg regulatory environment that never stands still, we turn corporate taxation into a lever for performance.
- Preparation of corporate income tax (IRC) returns
- Calculation and filing of municipal business tax (ICC)
- Liaison with the Direct Tax Administration (ACD)
- Advice and identification of optimisation opportunities for your structure
Individuals and liberal professions
Beyond relieving you of your obligations, we help you navigate available tax deductions, optimise how you pay yourself, and structure your pension and provident arrangements.
- Preparation of tax returns
- Liaison with the Direct Tax Administration (ACD)
- Tax and social optimisation for business owners: strategic advice on how you pay yourself, managing business expenses, and the social protection tied to your status
VAT management
VAT in Luxembourg is both a major cash-flow issue and a complex administrative responsibility. Hand us your indirect tax compliance and you remove the risk of filing errors and penalties, while improving your cash flow through rigorous tracking of your refunds.
- Preparation of periodic (monthly/quarterly) and annual returns
- Intra-Community recapitulative statement
- Advice on VAT optimisation
Personalised financial reporting
We turn your accounting flows into genuine, business-specific performance indicators (KPIs), giving you a reliable basis for discussions with financial partners and for adjusting your strategy in real time.
- Dashboards built around your management needs
- Profitability analyses by project or cost centre
- Periodic financial reporting (monthly, quarterly, annual)
Support tailored to your profile
Local entrepreneurs, freelancers and liberal professions
Secure your taxation in Luxembourg
As a self-employed professional or the head of a local SME, mastering your obligations is essential to your business's long-term success. That's why we fully manage your VAT (periodic and annual returns) and your taxation (IRC, ICC). Beyond simply liaising with the Direct Tax Administration (ACD), our expertise is aimed at optimising your structure's tax position to reduce your overall burden. With personalised financial reporting and profitability dashboards, you get a clear view to steer your projects and make the best decisions in real time.
INTERNATIONAL PLAYERS
Tax optimisation and compliance in the Grand Duchy
For companies operating internationally from Luxembourg, the complexity of their flows calls for sharp tax expertise. We manage your intra-Community returns and the rigorous preparation of your corporate income tax (IRC) filings. Our role is to guarantee full regulatory compliance while activating the tax optimisation levers specific to international structures. Through robust periodic financial reporting and cost-centre analyses, we give cross-border groups the consolidated data they need for strategic, transparent management of their assets in the Grand Duchy.
Linked services
Accounting
We support you in fully managing your accounts, in strict compliance with Luxembourg standards, so you always have a clear, reliable view of your financial position.
AML/KYC Regulatory Compliance
We support you in meeting your legal obligations, keep watch on regulatory developments on your behalf, and manage your compliance with Luxembourg and international law.
Company domiciliation
Establish a legal and administrative presence in Luxembourg with our domiciliation solutions, tailored to your needs.
We also help families settle in and provide offices for you.
Find out more about Luxembourg taxation...
What are the deadlines for filing returns ?
Absolutely. Beyond the legal obligation, periodic reporting — dashboards, profitability analysis by project — is an essential decision-making tool. We turn your raw accounting data into clear performance indicators to help you steer growth and reassure your banking partners.
Is financial reporting necessary for a small business ?
Absolutely. Beyond legal requirements, regular reporting (dashboards, project-by-project profitability analysis) is an essential decision-making tool. We transform your raw accounting data into clear performance metrics to help you manage your growth and reassure your banking partners.
What is a tax representative in Luxembourg ?
In Luxembourg, a tax representative (mandataire fiscal) is a qualified professional entrusted by an individual or company to manage their obligations towards the Direct Tax Administration (ACD) or the Registration Duties, Estates and VAT Authority (AED).
The representative acts as an official intermediary, typically preparing returns, providing strategic advice, and handling administrative correspondence and registration.
For foreign companies carrying out VAT-liable transactions in Luxembourg without being established there, appointing a representative (or a tax representative, for non-EU countries) is often an essential step in complying with local law.
The role of tax representative is tightly regulated in the Grand Duchy, and only certain professionals — such as members of the Institute of Chartered Accountants, of which we're one, or lawyers — are authorised to offer these services.
Who is subject to VAT in Luxembourg ?
In Luxembourg, the concept of a VAT taxable person is defined very broadly. In 2026, the rules rest on the principles of independence and the nature of the activity.
Any individual (self-employed, freelancer) or legal entity (company such as a SARL or SA) is a taxable person if they:
carry out an economic activity independently, with no employment-type relationship of subordination;
carry out transactions on a regular basis, not occasionally;
act with or without a profit motive, regardless of the financial outcome.
There are also many special cases, often tied to thresholds — some profiles are taxable persons but exempt from payment.
Our experts are on hand to help you work out which case applies to you, and what optimisation levers are open to you.
Latest news
A fiduciary firm rooted in Luxembourg for more than 30 years, OmniTrust uses its blog to bring together and make sense of regulatory, tax and administrative news from Luxembourg and its neighbours.
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