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What are the penalties for late filing of your tax return?

If your declaration is compulsory and you send it to the Luxembourg Tax Administration (ACD) after the deadline (31st December), you risk a fine of up to €25,000.

If your tax return **is not compulsory **and you file it after the deadline, then the refund to which you are entitled may be refused and your return will certainly not be processed by the tax authorities.

Please note: Only the receipt of your tax return by the ACD is considered valid. The postmark date is not accepted as proof of timely submission.

Updated on: 16/07/2025

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