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On 17 February 2026, the EU Council published the updated list of non-cooperative jurisdictions for tax purposes (“Blacklist”), adding two new countries (Turks and Caicos Islands and Viet Nam) and removing three countries from the list (Fiji, Samoa and Trinidad and Tobago). It is now composed of 10 jurisdictions, with the next revision due in October 2026.

Social parameters and other new features - What changes on 1 January 2026. Learn more on the new pension reform of 19 December 2025, the management of electronic certificate of incapacity for work, simplified procedure for profit-sharing bonuses, tax relief in case of sharing child benefit in cases of shared custody and more...

Specific social security obligations apply to non-resident employees who perform all or part of their professional activity outside Luxembourg. To ensure optimal management of these formalities, our dedicated team is available to assist you at every step of the process. We will support you in fulfilling your administrative obligations, ensuring that all procedures are carried out in full compliance with the relevant authorities.

Taxpayers are required to make quarterly advance payments for Corporate Income Tax (CIT), Municipal Business Tax (MBT) and Net Wealth Tax (NWT).

Pillar 2 brings in a 15% minimum tax and new reporting obligations for large groups. In Luxembourg, entities with a calendar year-end must file for the 2024 financial year by 30 June 2026.

Take control of your tax obligations and discover new opportunities. Thanks to our innovative tool, adapt your Tax Calendar 2026 to your needs and meet your tax deadlines efficiently with Grant Thornton Luxembourg.

2024 Income tax returns: The forms are now online.

As part of the drive to enhance payment security and in order to meet European regulatory requirements, banks will implement the Beneficiary Verification Service (VoP) starting on October 9 for all euro payments made within the SEPA area, including those processed via MULTILINE.

Following the legislative elections in October 2023, the Luxembourg government unveiled its 2023–2028 coalition agreement, outlining initiatives to enhance the country’s economic competitiveness. The agreement places particular emphasis on the financial sector, with key tax reforms designed to foster sustainable growth and reinforce Luxembourg’s status as a leading international financial center over the next five years.

The tax unity regime allows a group of Luxembourg companies to be taxed as a single taxpayer on a consolidated basis. This regime enables the offsetting of profits and losses among group members, potentially reducing the group’s overall tax burden.

The Grand-Ducal Decree of 6 June 2025 modified the lists of Participating Jurisdictions and Reportable Jurisdictions for the CRS reporting year 2024. The Grand-Ducal Decree added the following jurisdictions to the List of Participating Jurisdictions. In addition, certain jurisdictions were added to the list of Reportable Jurisdictions.

As recently mentioned in the news, the first VAT inspections on leasings are beginning to take place, especially for German cross-border workers. We remind you of the importance of analysing your situation: - Are you affected by the QM ruling? - Are you compliant from a salary and accounting perspective?

Following the monthly meeting of the Index Commission, the STATEC has confirmed the triggering of a new salary indexation as of 1 May 2025. The applicable index increases to 968,04 points (instead of 944,43 points), resulting in a 2.5% increase in wages, salaries and pensions.

Luxembourg companies that prepare their annual accounts in a foreign currency may be exposed to foreign exchange (FX) risk for tax purposes. Such risk could be mitigated by submitting a timely request to report the taxable income in this foreign currency.

Risking double taxation or losing your social security system? Never! How to avoid it: Closely monitor your employees' social security and tax thresholds.

Luxembourg resident capital companies distributing dividends to their shareholder(s) must file a withholding tax (WHT) return within eight days from the date the dividend becomes available (even if no WHT is due).