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Classification of taxes

Last update 11.06.2018

Tax is a compulsory, financial levy on the income, resources or goods of natural or legal persons. It is used to finance public expenditure.

There are several types and classes of taxation, for which the rates can vary depending on the legal form of the company.

Any natural or legal persons pursuing a commercial activity in Luxembourg are liable for tax.

A tax is validly constituted when the four following elements are present:

taxable item: this is the item on which the tax is paid (income, capital, good or service). We also refer to this as the tax base;
taxable person: this is the person liable for tax, meaning the person who must assume the fiscal cost;
taxable event: this is the event triggering a tax charge (e.g. the possession of wealth on a certain date, the sale of a building);
due date: this is the time when the taxable person must pay the tax.

Types of taxes

In Luxembourg, the different types of taxes and duties are:

personal income tax for natural persons, sole proprietorships and partnerships;
corporate income tax for capital companies, cooperative companies (société coopérative - SC), mutual insurance companies, public service institutions and other foundations, non-profit associations, private-sector collective undertakings, special purpose funds and estates in abeyance, etc.;
communal business tax for all commercial businesses, depending on the commune in which the company is established;
property tax relating to land ownership due from the farmer, merchant or a commercial enterprise for property used for agricultural or commercial activity;
net wealth tax for companies subject to income tax;
registration fees, pertaining to:
- a company's constitutional documents;
- a change to the articles of association;
- a transfer of the registered office or central administration;
- contributions;
value-added tax (VAT), which taxes annual turnover and final consumption;
stamp duty relating to applications for business permits;
excise duties on consumer goods such as fuel and alcohol.

Classification

Taxes can be classified in different ways:

Direct and indirect taxes
Direct tax	Indirect tax
Borne directly by the taxpayer: the person who pays the tax or duty is also the taxable person. Levied periodically following submission of a tax return by the company (e.g. income tax).	Paid by a taxpayer who does not directly bear the tax expense, the tax is levied on the consumer and paid by the vendor. Levied regularly following the occurrence of a particular event and without the need for a tax notice (e.g. VAT collected by the company from the consumer who bears the tax expense and transferred to the state by the company).

Impersonal and personal taxes
Impersonal tax	Personal tax
Taxes an economic item without considering the personal circumstances of the taxpayer (e.g. property tax, communal business tax, VAT).	Taxes an economic amount adjusted to take the personal circumstances of the taxpayer into consideration (e.g. income tax).

Distributive and pro-rata taxes
Distributive tax	Pro-rata tax
the rate of taxation is not known in advance but determined according to the sum to be collected by the public authorities. This sum is then shared among the various taxpayers (e.g. local taxes).	the rate of taxation is determined but the sum to be paid is not known in advance (e.g. communal business tax).

Proportional and progressive taxes
Proportional tax	Progressive tax
Is obtained using a fixed rate (e.g. VAT).	Is determined using a scale which enables the tax to be increased in line with the taxable item (e.g. income tax).

Analytic and synthetic taxes
Analytic tax	Synthetic tax
This type of tax only takes one item into account (e.g. property tax).	This tax takes into account a group of items to which an overall tax is applied (e.g. income tax, net wealth tax, communal business tax).

Local and national taxes
Local (or communal) tax	National (or State) tax
Tax determined by the commune where established.	The tax is allocated to the national budget and set at identical rates nationwide.

Registration Duties, Estates and VAT Authority

Registration Duties, Estates and VAT Authority Registration Duties, Estates and VAT Authority

Address:

1-3, avenue Guillaume L-1651 Luxembourg Luxembourg
B.P. 31, L-2010 Luxembourg

Phone:

(+352) 247-80800

Fax:

(+352) 247-90400

Email address:

info@aed.public.lu

Website:

http://www.aed.public.lu/functions/contact/index.php

Luxembourg Inland Revenue

Luxembourg Inland Revenue (ACD)

Address:

33, rue de Gasperich L-5826 Hesperange Luxembourg

Website:

https://impotsdirects.public.lu/fr/profil/organigramme.html

Please consult the above website to find the competent department.

Customs and Excise Agency

Customs and Excise Agency

Address:

Luxembourg

Phone:

(+352) 2818 2818

Email address:

douanes@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Technical Support Department

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
BP 1122, L-1011 Luxembourg

Phone:

(+352) 2818 - 4515

Fax:

(+352) 2818 - 4110
Customs Office Luxembourg - Excise Department

Address:

1, rue in Bouler (Croix de Gasperich) L-1350 Luxembourg Luxembourg
BP 1432, L-1014 Luxembourg

Phone:

(+352) 49 88 58 429

Fax:

(+352) 49 88 58 400

Monday to Friday from 08.00 - 17.00
Caisse centrale

Address:

3, rue des Prés L-7561 Mersch Luxembourg
BP 182 L-7502 Mersch

Phone:

(+352) 27 48 84 88

Fax:

(+352) 27 48 83 00

Email address:

caisse.centrale@do.etat.lu

Website:

https://douanes.public.lu/fr.html

Monday to Friday from 08.00 - 17.00
Customs and Excise Directorate

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

ida@do.etat.lu

Website:

https://douanes.public.lu/fr.html
Disputes and Cooperation Department

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Email address:

henri.nimax@do.etat.lu
Customs Department

Address:

22, rue de Bitbourg L-1273 Luxembourg Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00
Luxembourg - Airport (Cargocentre)

Address:

Aéroport de Luxembourg L-1110 Findel Luxembourg
B.P. 61 L-6905 Niederanven

Phone:

(+352) 24 56 95 90 (transit & export)

Phone:

(+352) 24 56 90 12 (import)

Fax:

(+352) 2456 90 50 (transit, export & import)

Email address:

transit.findel@do.etat.lu

Website:

https://douanes.public.lu/fr.html

00.00 - 24.00 non-stop
Bettembourg

Address:

Terminal Intermodal Eurohub Sud L-3434 Dudelange Luxembourg
BP 39, L-3201 Bettembourg

Phone:

(+352) 2818-5599

Email address:

brbettembourg@do.etat.lu

Monday to Friday from 08.00 - 17.00
Customs Office - Luxembourg-Howald

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
B.P. 1122 L-1011 Luxembourg

Phone:

(+352) 2818-4.247 ou (+352) 2818-4.403

Fax:

(+352) 2818-4100

Email address:

centre.douanier@do.etat.lu

Monday to Friday from 08.00 - 17.00
Customs Office - East

Address:

6 rue de la Moselle L-6757 Grevenmacher Luxembourg

Phone:

(+352) 2818 - 3000

Fax:

(+352) 2818 - 3290

Email address:

centredouanier.est@do.etat.lu

from 08.00 to 17.00
Customs Office - North

Address:

2, rue Clairefontaine L-9201 Diekirch Luxembourg
B.P. 77

Phone:

(+352) 817045-1

Fax:

(+352) 81 70 45 71

Website:

https://douanes.public.lu/fr/acteur/bureaux/bureau_nord.html

from 08.00 - 17.00 non-stop
eDouane Helpdesk

Address:

L-1016 Luxembourg Luxembourg
B.P. 1605

Phone:

(+352) 2818 - 2000

Fax:

(+352) 2818 - 9201

Email address:

servicedesk@do.etat.lu

Website:

https://douanes.public.lu/fr/services-ligne/edouanes.html
Central Customs Revenue Office

Address:

22, rue de Bitbourg L-1273 Luxembourg
BP 1605, L-1016 Luxembourg

Phone:

(+352) 28 18 28 18

Fax:

(+352) 28 18 92 00

Website:

https://douanes.public.lu/fr/acteur/bureaux/caisse_centrale.html
Licensed Premises Service

Address:

Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler L-1350 Luxembourg Luxembourg
B.P. 1122 L-1011 Luxembourg

Phone:

(+352) 28 18 44 88

Fax:

(+352) 28 18 41 50

Website:

https://douanes.public.lu/fr.html

from Monday to Friday from 08.00 - 17.00
Clothing Supply Service

Address:

Croix de Gasperich L-1350 Luxembourg Luxembourg
BP 1122, L-1011 Luxembourg

Phone:

(+352) 2818 - 4292

Fax:

(+352) 2818 - 4140
General Customs and Excise Inspectorate

Address:

22, rue de Bitbourg L-1273 Luxembourg-Hamm Luxembourg

Email address:

ida.accises@do.etat.lu
Luxembourg Revenue Office - Department for Luxembourg Centre

Address:

Croix de Gasperich - Rue in Bouler L-1350 Luxembourg Luxembourg

Phone:

(+352) 2818-4499

Fax:

(+352) 28.18.41.00
Luxembourg Revenue Office - Luxembourg North Department

Address:

2, rue de Clairefontaine L-9220 Diekirch Luxembourg

Phone:

(+352) 81.70.45-1

Fax:

(+352) 81.70.45.71

2 of 19 bodies shown

Procedures

Personal income tax Corporate income tax Communal business tax Property tax Net wealth tax Value Added Tax (VAT) Sale of tobacco, alcohol, mineral oils - excise stamp (VCA)

Links

Further information

Administration des contributions directes
Site web
Portail de la fiscalité indirecte
de l'Administration de l'enregistrement, des domaines et de la TVA

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