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)