Real estate levy – deadline for filing
The Administration des contributions directes (ACD – Luxembourg Inland Revenue) reminds that the relevant investment vehicles1 must file the statements in respect of the real estate levy by 31 May 2022 at the latest.
A fine will be imposed in case of non-filing, late filing or incomplete or false statement.
The ACD communicated the following useful links:
- Communication of the Administration des contributions directes (only in French): https://impotsdirects.public.lu/fr/archive/Actualites/actu04042022.html
- Link to the procedures: https://impotsdirects.public.lu/fr/formulaires/collectivites.html
- Additional information on real estate levy (only in French): https://impotsdirects.public.lu/fr/echanges_electroniques/prel-immo.html
1 The legislative measure applies to the following entities having a legal personality distinct from that of their partners and which are not incorporated as a société en commandite simple (limited partnership):
- Undertakings for collective investment (UCIs) subject to Part II of the Law of 17 December 2010 relating to UCIs, as amended;
- Specialised investment funds (SIFs) referred to in the Law of 13 February 2007 relating to SIFs, as amended;
- Reserved alternative investment funds (RAIFs) referred to in Article 1 of the Law of 23 July 2016 on RAIFs, as amended.