Luxembourg Top-Up Tax Return Filing Guide
A practical guide to Luxembourg’s top-up tax return on MyGuichet.lu, including what the local XML does, which fields drive the filing logic, and where groups usually need extra controls.
A practical guide to Luxembourg’s top-up tax return on MyGuichet.lu, including what the local XML does, which fields drive the filing logic, and where groups usually need extra controls.
Download the Pillar Two Top-Up Tax Return Checklist at: Luxembourg Pillar Two Top-Up Tax Return Checklist
On December 19, 2025, the Luxembourg Official Gazette published:
– a law to amend its Minimum Tax Law to provide for the January 2025 OECD Administrative Guidance and the EU DAC 9 GIR filing requirements: and
– a Grand Ducal Regulation which includes the format of the GIR
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P2Dash: Australia Articles Pillar Two Dashboard: Luxembourg Articles
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On December 19, 2024, Luxembourg’s Parliament approved a law to amend its Global Minimum Tax Law to implement aspects of the OECD Administrative Guidance.
On October 31, 2024 additional amendments were made to the 2024 draft amendment law to incorporate aspects of the OECD June 2024 Administrative Guidance.
On June 5, 2024, the Luxembourg Government adopted the draft law amending the law of 22 December 2023 on the minimum effective taxation for multinational enterprise groups and large domestic groups. The draft law provides for a number of amendments in the December 2023 OECD Administrative Guidance.
English Translation of the Luxembourg’s Amended Pillar Two Law.
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