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:

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.