Corporate Tax · Luxembourg
Find a corporate tax lawyer in Luxembourg who handles your kind of file
Tell us what your company is facing — a restructuring, a cross-border structure, an audit, a reassessment — and we match you with a Luxembourg lawyer who works on exactly that. The matching is free, confidential and does not commit you to instructing anyone.
- Lawyers registered with the Barreau de Luxembourg or the Barreau de Diekirch
- Experience of cross-border structures and administrative tax litigation
- Free matching, usually with a first response within 24–48 hours
Free and confidential. You decide whether to take the introduction further.
Get matched with a lawyer
Tell us about your situation and receive a free, confidential case review.
The problem you are trying to solve
Corporate tax questions rarely stay inside one country
A Luxembourg company can be managed from abroad, hold subsidiaries elsewhere, pay dividends to non-resident shareholders and employ staff who cross a border every day. Each of those facts can shift how the tax position is analysed, and the answer often sits at the meeting point of company law, tax procedure and treaty rules. A corporate tax lawyer in Luxembourg works at that intersection. On this page you explain your situation in plain terms and we match you, free of charge, with an English-speaking Luxembourg lawyer who handles that type of matter. You stay in control: you and the lawyer decide together whether there is a mandate.
Luxembourg in practice
How corporate tax work is organised in the Grand Duchy
Luxembourg combines a continental civil-law system with a heavy cross-border workload, and tax matters follow their own procedural logic. These are the practical features that shape how a corporate tax file is handled locally.
Who may advise you on tax
Only lawyers entered on the roll of the Barreau de Luxembourg or the Barreau de Diekirch may practise law in the Grand Duchy, and they are the only professionals permitted to give legal consultations as a habitual paid activity. They are also bound by professional secrecy protected by criminal law, which matters when you discuss structures, intragroup arrangements or a pending audit.
Where challenges to an assessment are heard
Challenges to an administrative decision, including a tax assessment, are administrative litigation in Luxembourg, and administrative litigation keeps its own order of courts: the Tribunal administratif hears such cases at first instance and the Cour administrative decides appeals. The window for bringing an action before the Administrative Tribunal is three months, so the chronology of any reassessment needs early review.
Residence decides the scope of the tax
For direct taxes, a resident taxpayer is taxed on worldwide income, while a non-resident is taxed only on Luxembourg-source income. A person is resident if he or she has a fiscal domicile or habitual residence in the Grand Duchy; holding a residence permit does not by itself create tax residence. Bilateral tax treaties, all following the OECD model, eliminate double taxation either by exemption or by credit.
Language and procedure
Luxembourg has three administrative languages — French, German and Luxembourgish — and all procedural documents must be drafted in French. Hearings may be conducted in any of the three, and translation provided by the court is paid for by the State. Legislation and the Mémorial are published in French and consulted through the Legilux database, so French-language files are the working norm.
Who may represent the company before the courts
Before the District Courts sitting in civil matters, the Court of Appeal, the Court of Cassation, the Constitutional Court and the administrative courts, representation by an avocat à la Cour on List I is in principle mandatory. Exceptions exist, notably in commercial matters, summary proceedings and before the Justice of the Peace, where a party may appear in person or be represented differently.
What a dispute costs
Luxembourg does not charge court fees to the State for bringing proceedings, so the real cost of a dispute is lawyers’ fees together with notaries, bailiffs and experts. Fees are freely agreed between lawyer and client, and each party in principle bears its own lawyer’s fees unless the court awards a procedural indemnity. Legal aid is available to natural persons of insufficient means.
All country details on this page are taken from official Luxembourg bodies, the Legilux legislation database and the European e-Justice Portal, as listed above at the time of publication.
- National justice systems — Luxembourg (European e-Justice Portal)
- The profession of avocat — Ministry of Justice, Grand Duchy of Luxembourg
- Civil Code — Legilux, official Luxembourg legislation database
- Lawyers’ fees and legal aid — Guichet.lu
- Administrative appeals — Guichet.lu
- Residents and non-residents for direct tax purposes — Administration des contributions directes
- Access to justice at member-state level — Luxembourg (European e-Justice Portal)
- Filing the succession declaration — Guichet.lu
- Succession — justice.public.lu
Why this is difficult
Three situations clients bring to us most often
These are the moments when the choice of adviser matters more than the size of the file.
The file crosses a border
A Luxembourg entity sits between foreign shareholders and foreign operations. You need someone who can read the structure as a whole, not just one national slice of it.
A letter arrives with a deadline
A reassessment or information request lands on your desk and the procedural clock is already running. Early orientation decides what is realistically possible.
You cannot tell which adviser fits
Several firms claim tax expertise, but only some handle your sector, your structure and the language your counterparties work in. Comparing them costs time you may not have.
How we help
What our matching service does for you
We are a matching platform, not a law firm. Our job is to shorten the distance between your problem and a suitably qualified lawyer.
One short description from you
You explain the situation once, in ordinary language, and tell us what you need: an opinion, a structure review, a negotiation or representation in a dispute.
A shortlist instead of a directory
We compare your matter with our network of Luxembourg practices and propose only lawyers whose day-to-day work covers it, including the language you work in.
No cost, no obligation
Using the service costs nothing, and the introduction does not bind you. You decide after speaking with the lawyer whether to instruct them.
Confidential by design
You share only what is necessary to make the match. Anything you discuss with the lawyer is covered by the professional secrecy that binds all Luxembourg avocats.
Cross-border reach
Working with Luxembourg from elsewhere in Europe
Many clients who contact us about Luxembourg corporate tax are based outside the Grand Duchy, or split their time between two countries. We also match matters involving the following jurisdictions.
Questions clients ask
Finding a corporate tax lawyer in Luxembourg
How do I find a corporate tax lawyer in Luxembourg?
Luxembourg has two independent Bars, the Barreau de Luxembourg and the Barreau de Diekirch, and only lawyers on one of their rolls may practise in the Grand Duchy. We compare your situation with that network and introduce you to lawyers whose regular work covers corporate tax, free of charge.
Can any lawyer in Luxembourg advise my company on tax matters?
Giving legal consultations as a habitual paid activity is reserved to lawyers registered with one of the two Bars, and they are bound by professional secrecy protected by criminal law. Corporate tax work is typically handled by practices with a dedicated tax team rather than by generalist advisers.
Where are challenges to a tax assessment heard?
Administrative litigation in Luxembourg follows a separate order of courts: the Tribunal administratif decides at first instance and the Cour administrative hears appeals. An action before the Administrative Tribunal must be brought within three months, which makes the timing of a reassessment worth reviewing immediately.
Does a residence permit make me a Luxembourg tax resident?
No. Holding a residence permit does not by itself create tax residence. A person is treated as resident where he or she has a fiscal domicile or habitual residence in Luxembourg; residents are taxed on worldwide income, non-residents only on Luxembourg-source income, and treaty relief follows the OECD model.
In which language will the Luxembourg file be handled?
Procedural documents must be drafted in French, while hearings may take place in French, German or Luxembourgish, with court translation paid for by the State. Laws and the Mémorial are published in French, so a French-speaking lawyer is usually the practical choice.
What does a Luxembourg tax lawyer cost?
There is no binding official tariff: fees are agreed freely between lawyer and client. Luxembourg does not levy court fees for bringing proceedings, but each party in principle bears its own lawyer’s fees unless the court awards a procedural indemnity. Legal aid exists for natural persons of insufficient means.
Next step
Tell us about your Luxembourg tax matter
Describe your situation in a few lines and we will match you with a corporate tax lawyer in Luxembourg whose practice covers it. The service is free, confidential and carries no obligation to instruct.