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Luxembourg: Updates to subscription tax procedures

End of two-year transition period for subscription tax filings is coming in August 2026. 

july 31, 2026

The Luxembourg indirect tax authorities (l’Administration de l’enregistrement, des domaines et de la TVA (AED)) recently published updates concerning the Luxembourg subscription tax.

The AED reminded taxpayers that the end of the two-year transition period for subscription tax filings is coming in August 2026, announced that identifiers (CSSF/ISIN codes) may now be obtained for reserved alternative investment fund (RAIF) compartments, and introduced the systematic issuance of subscription tax account statements.

Read a July 2026 report prepared by the KPMG member firm in Luxembourg

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