Luxembourg’s Administration des Contributions Directes (ACD) has moved the tax return submission date to 7 April 2025, replacing the previous first-Monday-in-February deadline.
The new timeline aligns with employers’ early-year data submissions, enabling ACD to pre-fill tax returns for eligible taxpayers.
The pre-filled returns aim to simplify tax filing, reduce errors, and speed up processing. Taxpayers will only need to verify and adjust their information if necessary. The change applies to various individual and corporate tax forms, including income tax (M100), business tax (M110, M300), and corporate returns (M500, M205, M200).
In 2025, ACD is also introducing a simplified tax return for individuals with only salary and pension income, incorporating a standard deduction for special expenses.
