On 15 July 2024, the Luxembourg indirect tax authorities issued Circular n° 821 notifying the issuance of new online forms via MyGuichet.lu for the quarterly subscription tax returns of undertakings for collective investments (“UCI”), specialized investment funds (“SIF”), and reserved alternative investment funds (“RAIF”).
Circular n° 821 foresees the following key changes
- Automatic non-euro currencies conversion using ECB exchange rate.
- Provisional tax return can be submitted for alternative funds whose net asset value is not yet available to meet the legal deadline with the possibility to file a rectifying return once the value is available.
- Declaration of CSSF identification numbers for legal entities and individual compartments where applicable.
- Fund of funds exemption: form change to declare data from the original fund and the target fund.
- Summary page showing entered data upon the finalization.
Additional data required under the new form
- CSSF number of the legal entity (UCI/SIF/RAIF) and the sub-funds as needed for the different tax return regimes.
- “Fund of funds” regime: identification by the corporate name and the CSSF number of the original fund or sub-fund and the target fund or sub-funds.
- Identification of the party submitting the tax return: the legal entity responsible for the subscription tax form submission must be identified by its corporate name and national identification number (matricule).
The current existing form and the new form will coexist for a transitional period ending August 2026.
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