Updated on
11/07/2025
Administration des Contribution Directes (ACD)
What is the Administration des Contributions Directes? - The Administration des Contributions Directes (ACD) is the Luxembourgish tax authority responsible for managing and collecting direct taxes. This includes income tax, corporate tax, and other related taxes. The ACD ensures that individuals and companies in Luxembourg comply with national tax laws by assessing and collecting these taxes.
What does the ACD do? - The ACD is responsible for calculating, assessing, and collecting direct taxes from individuals and businesses. It also enforces tax regulations, processes tax returns, and ensures that taxes are paid on time.
Who needs to file a tax return with the ACD? - Both residents and non-residents earning income in Luxembourg may be required to file a tax return with the ACD, depending on their income level and type of income (e.g., employment, investments, business).
What does the ACD do? - The ACD is responsible for calculating, assessing, and collecting direct taxes from individuals and businesses. It also enforces tax regulations, processes tax returns, and ensures that taxes are paid on time.
Who needs to file a tax return with the ACD? - Both residents and non-residents earning income in Luxembourg may be required to file a tax return with the ACD, depending on their income level and type of income (e.g., employment, investments, business).
How do I file a tax return with the ACD? - Tax returns can be filed either online through self-service websites, such as taxx.lu or MyGuichet.lu or by submitting paper forms directly to the ACD. The filing deadline is typically March 31st of the year following the tax year.
What taxes are collected by the ACD? - The ACD collects a variety of direct taxes, including:
- Income tax (for individuals)
- Corporate tax (for businesses)
- Municipal business tax
- Wealth tax
- Capital gains tax
How can I contact the ACD for assistance? - You can contact the ACD through their offices or online via their website. They also offer assistance with tax queries through Guichet.lu, Luxembourg’s administrative portal.
Synonyms: Tax administration, direct tax authority, revenue department, tax office
Other useful words to check out
Unjustified absence (absence injustifiée)
Special Leave (Leave for Personal Reasons)
Tax (Impôt)
Tax class (classe d’impôt)
Special Leave (Leave for Personal Reasons)
Tax (Impôt)
Tax class (classe d’impôt)