The corrective tax return must be submitted by 31 December 2017 at the latest. Accueil > L'information sur mesure > Un nouveau guichet de régularisation fiscale pour les entreprises. Ce service s’adresse tant aux entreprises qu’à leurs dirigeants. Un nouveau guichet de régularisation fiscale pour les entreprises. (Loi générale des impôts du 22 mai 1931), concernant le budget des recettes et des dépenses de l'État pour l'exercice 2016, Administration des contributions directes (ACD). A l’image de ce qui se faisait dans le cadre des régularisations spontanées de comptes détenus à l’étranger (service STDR), le SMEC permet aux entreprises ainsi qu’à leurs dirigeants de régulariser spontanément leur situation fiscale. La circulaire du 28 janvier 2019 précise la portée de ces atténuations : Majoration applicable à défaut de régularisation, Majoration applicable en cas de régularisation, 80% (manœuvres frauduleuses ou abus de droit, 10% (défaut de déclaration : art.1728 ou 1758 A du CGI). Lors de la demande il doit être remis au service un dossier complet, c’est-à-dire qui comprend : Quel est l’intérêt de faire une demande de régularisation spontanée ? Access to a profession / business permit, Business permits / professional integrity, Extract from the criminal record of a legal person, Extract from the criminal record of a natural person, EC certificate of experience - professional experience gained abroad, Continuous vocational training establishments, Carriage of goods or passengers (> 3.5 tonnes), Liberal professions requiring a business permit, Independent engineer (other than a construction engineer), Consulting engineer in the construction sector, Liberal professions subject to other permits, General practitioners and medical specialists, Dental practitioners, specialised dentists, Activities subject to specific registration and/or authorisation, Private security and surveillance activities - special accreditation, Transport of goods by road - Community licence, Transport of passengers by road - Community licence, Chèque-Service Accueil (CSA) service provider – education and care services, Education and care service for children – accreditation, Chèque-Service Accueil service provider (CSA – Childcare Service Voucher) – childminding, Childcare Service Voucher service providers – mini-crèches, Licence to provide a media service from Luxembourg, Technical assessment and inspection tasks - accreditation, Private research institutes - accreditation, Accreditation to engage in activities to support the employment of workers with a disability and workers awaiting external redeployment, Declaring tattoo studios and establishments providing public tanning appliances, Professions related to the European professional card (list 1), Professions without automatic recognition of diplomas (list 2), Professions with automatic recognition of diplomas (list 3), Sole proprietorships (self-employed persons) and partnerships, Comparative table - Partnerships / Sole proprietorships (self-employed persons), Sole proprietorship (self-employed persons), European companies - Involvement of workers, Simplified limited liability company (SARL-S), 4. Business creation/registration with the Trade and Companies Register, Creation of a sole proprietorship (self-employed person, sole trader), Registering with the Trade and Companies Register as a natural person, Business registration and filings with the RCS, Constitutional documents and articles of association, Registration and modification of the articles of association, Starting up a Luxembourg subsidiary or branch office, 5. On en parle très peu, mais depuis le début de l’année, c’est dorénavant la TVA du pays de l’acheteur qui s’applique sur la vente d’une prestation de service par voie électronique. Nous préparons également les déclarations rectificatives qui sont obligatoires au traitement de votre dossier. À condition toutefois que cette démarche soit spontanée. Taxpayers have until 31 December 2017 at the latest to regularise their tax position. The purpose of the regime is to provide taxpayers with the opportunity to pay taxes on their unreported income or other assets without facing the sanctions provided for under the Luxembourg tax code. Quelles sont les modifications à signaler au Guichet d'entreprises ? Parallèlement, ladministration a lancé une consultation publique sur différentes propositions. En cas de désaccord avec l’entreprise sur les conditions régularisation, la DGFiP pourrait engager un contrôle fiscal. Faire une régularisation spontanée permet une atténuation des majorations et intérêts de retard. Un nouveau guichet de régularisation fiscale pour les entreprises. A temporary tax regime exists in Luxembourg that allows natural persons or legal entities who failed to report some or all of their income or other assets to regularise their unpaid taxes with Luxembourg Inland Revenue (Administration des contributions directes - ACD) and the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED). Taxpayers who are currently under investigation or audit by the tax authorities, or who are facing criminal prosecution for tax-related issues, are not allowed to file an amended return. Un nouveau guichet de régularisation, placé sous l’égide de la DGE, est en place depuis février 2019. Vous pouvez à tout moment effectuer une formalité liée à la modification de votre entreprise sur guichet-entreprises.fr en vue de mettre à jour les informations relatives à votre entreprise auprès de tous les organismes compétents (impôts, Urssaf, Insee, registres publics, etc.). Avec le Guichet des Professionnels de Paris vous pouvez : Accéder aux différentes démarches administratives en ligne de la ville de Paris; Remplir votre demande en plusieurs fois en enregistrant des brouillons; Retouver l'historique de vos demandes dans votre espace personnel Le mini-guichet unique de TVA simplifie les formalités de déclaration de TVA au sein de l’UE. Pour en savoir plus sur notre politique de gestion des données personnelles. Les entreprises et leurs dirigeants qui régularisent spontanément leur situation fiscale bénéficient de pénalités réduites. Votre adresse de messagerie sera uniquement utilisée afin de vous envoyer des lettres d’informations du cabinet Avoconseil. Le 14 mars 2019, le ministre de l’Action et des Comptes publics a présenté la mise en place d’un guichet de régularisation fiscale pour les entreprises. Nous pourrons vous indiquer si votre situation fait partie des cas de régularisation prévus par la circulaire. Guichet-entreprises.fr est le guichet unique français de la création d’entreprise, membre du réseau Eugo créé par la Commission européenne. Il s’agit de : Dans tous les autres cas, il est toujours possible de faire une demande de régularisation spontanée, mais celle-ci devra être faite au service dont le contribuable dépend. Un nouveau guichet de régularisation fiscale pour les entreprises Les entreprises et leurs dirigeants qui régularisent spontanément leur situation fiscale bénéficient de pénalités réduites. Le site guichet-entreprises.fr permet actuellement d’effectuer uniquement la formalité de modification d’entreprise pour … Le Gouvernement vient de préciser « que le guichet pourrait ainsi être opérationnel au cours du dernier trimestre de 2018, par une instruction du Ministre de l’Action et des comptes publics. Enfin, nous défendons vos intérêts devant l’administration pour que les majorations ne soient pas exagérées. L’Agence Nationale pour la Promotion des Investissements (Guichet Unique) : le Guichet Unique est un département de l’ANPI. Cette régularisation se fait sur www.guichet-entreprises.fr À noter : pour l’heure, ce dispositif de régularisation n’est pas limité dans le temps. self-employed activities (liberal professions); providing enough elements to establish the origin of said assets. Neuf mois après la création du guichet de régularisation pour les entreprises, seuls 17 dossiers sont en cours de traitement. En revanche, il n’est pas compétent pour les particuliers qui ne sont pas des dirigeants d’entreprise. ), Subordinated loan for the financing of intangible and capital assets, Turning to banks to finance investment projects (creation, improvement or development of a business activity), Medium or long-term loan to finance movable or immovable assets, Bullet loan (repayment of the loan in a single payment at maturity), Syndicated loan to finance large-scale projects, Turning to banks to finance standard investment projects (material, equipment or vehicle fleet), Capital lease to finance a standard investment project, Operating lease to finance a standard investment project, Medium-term loan to finance a standard investment project, Roll-over credit to finance a standard investment project, Turning to banks to finance growth (stock or receivables), Financial aid - employment/recruitment/training, Employment aid and programmes within the framework of recruitment, Aid for the creation of a work-integration job for a long-term unemployed person, Support for the re-employment of older unemployed people, Requesting tax relief for hiring an unemployed person, Deducting relocation expenses for highly skilled workers recruited or posted from abroad, Supplementary allowance for adult apprenticeships, Financial aid for continuing vocational training programmes, Financial aid for in-company continuing vocational training, Subsidies for Luxembourg language courses, Continuing vocational training during short-time work, Research, development and innovation aid scheme, General terms and conditions applicable to all financial aid for research, development and innovation, Financial aid for research and development projects (R&D), Aid for process and organisational innovation, Financial aid for young innovative enterprises, Investment aid for research infrastructures, Aid for a first-time participation in a trade fair, Aid schemes granted to remedy the damages caused by natural disasters, Financial aid for tourism infrastructures, Export aid to cover promotion and exhibition costs, General terms for State aid for environmental aid schemes, Aid scheme within the context of the ETS (scheme for greenhouse gas emission allowance trading), Aid scheme within the context of the greenhouse gas emission allowance trading scheme post-2012, Regional aid – Differdange and Dudelange, General terms and conditions for regional aid, Take advantage of the Fit 4 Digital Packages, Aid for the improvement of customer services - Fit 4 Service, Activities in the interest of national tourism, Applying for a subsidy for a tourism project, Subsidy application for the maintenance of walking trails, Annual subsidy application for tourist information offices, Subsidy application for the purchase of special equipment, Development of the national tourism infrastructure, Subsidy application for economic interest groups, Aid to natural persons for the purpose of developing the national tourism infrastructure, Aid to communes and non-profit organisations to develop the national tourism infrastructure, Restart Tourism – Support to non-profit associations promoting tourism, Aid to associations managing a tourism infrastructure – Participation in remuneration costs (full-time equivalent calculation), Declarations with the Social Security Administration, Registering with the Social Security as an employer, Registering with an occupational health service, Registration for social security of a resident employee, Registration for social security of a non-resident employee, Making a declaration of start of employment to the social security, Payment of social contributions for employees, Incapacity for work and medical certificates, Declaring and managing periods of incapacity for work, Continuation of pay for an employee on sick leave, Reporting an accident at work / a commuting accident, Medical check-up for third-country nationals, Request for an increase in the legal daily and/or weekly working time in the health sector, in the nursing and care sector and for staff working in care facilities for minors placed in custodial care, Staying and/or working in Luxembourg for more than 90 days as an EU citizen, Loss, theft or damage to the registration certificate or the permanent residence permit for EU nationals, Loss, theft or damage to the residence permit for family members of a EU citizen, or of the permanent residence permit for family members of an EU citizen, Staying in Luxembourg for less than 90 days as a third-country national and family member of an EU citizen or Luxembourg national, Staying and/or working in Luxembourg for less than 90 days as an EU citizen, Permanent residence permit for EU citizens, Requesting a permanent residence permit as a non-EU national and family member of an EU national, Living and working in Luxembourg for third-country nationals and their family members, Staying for less than 90 days for third-country nationals, Conditions of work for third-country nationals during a stay of less than 90 days in Luxembourg, Work for beneficiaries of a postponement of deportation or suspension of deportation for medical reasons, Hiring a seasonal worker from a third country for less than 3 months, Conditions of residence for third-country salaried workers in Luxembourg, Carrying out an ancillary activity as a third-country national family member of a third-country national, Carrying out a salaried activity on an ancillary basis as a holder of a residence permit for private reasons, Conditions of residence for young au pairs from third countries, Work permit exemption for third-country nationals who are the spouse, partner or child of an EU citizen cross-border worker, Loss, theft or damage to the residence permit of a third-country national, Work for applicants for international protection, Conditions of residence in Luxembourg for private reasons for third-country nationals, Staying in Luxembourg as a third-country national seasonal worker, Salaried work for third-country highly qualified workers (EU Blue Card), Working in Luxembourg as a third-country national and cross-border worker, Conditions of residence for third-country volunteer workers, Conditions of residence for third-country researchers in Luxembourg, Conditions of residence for third-country national trainees, Conditions for residence in Luxembourg for students from third countries, Completing part of your studies in Luxembourg as a third-country student with a residence permit issued in another Member State of the European Union, Doing part of your research in Luxembourg as a third-country researcher with a residence permit issued in another Member State of the European Union, Staying in Luxembourg to find a job or start a business after the research work, Staying in Luxembourg to find a job or start a business after completing your studies, Employment contracts / Collective agreements, Student work contract during school holidays, Fixed-term employment contract for pupils/students, Introduction of a one-off premium for the promotion of apprenticeship in the field of vocational training in the context of COVID-19, Register of ordinary and extraordinary leave, Leave for personal reasons (special leave), Family hospice leave for nursing a dying or seriously ill person, Applying for leave as a member of the national representation of pupils' parents, Political leave for elected communal representatives, Leave on the grounds of non-professional activities, Special leave for volunteer firefighters in the Grand Ducal Fire and Rescue Corps (CGDIS), Protection of privacy and electronic data, Informing employees and third parties about surveillance in the workplace, Social minimum wage and indexation of salaries, Annual adjustments carried out by the employer, Organisation of staff delegate elections (as of 1 February 2019), Declaring the holding of social elections, Communication of the candidates and the results of the social elections, Establishment of the staff delegation (as of 1 February 2019), Rights and responsibilities of the staff delegation and its members, Roles of the health and safety representative and equal opportunities officer, Residence of workers posted by businesses established in the EU, Residence of workers posted by businesses established outside the EU, Staying and working in Luxembourg as a transferred worker, Staying longer than 90 days in Luxembourg as a third-country national temporary intra-corporate transferee (ICT), Termination of the employment contract during the trial period, Dismissal with immediate effect for serious misconduct, Notice of dismissal for reasons not directly related to the employee's person, Transmission of salary statements at the end of the employment relationship, Purchase or lease of fixed assets - Fiscal implications, Tax burden associated with the type of financing, Equity financing - Taxation of contributions, Financing through loan capital - Interest deductibility, Taxation of profits generated by sole proprietorships and partnerships, Calculating the operating result of a sole proprietorship or a transparent partnership, Calculating the taxable result of a sole proprietorship or a transparent partnership, Incorporating extraordinary items in the calculation of the net result of sole proprietorships or transparent partnerships, Taxation of profits made by capital companies, Calculating the operating result of a capital company, Calculating the taxable result of a capital company, Taxation of income generated by e-commerce, Taxation of profits distributed by the business, Taxation of interest payments to lenders - Withholding tax, Declaration of withholding tax on directors' fees, Applying for the social minimum wage tax credit, eTVA – Registration and access to the system, Recapitulative statements for goods and services, Registering with and accessing the eCDF system, VAT on electronic services - Registration with the Luxembourg Mini One Stop Shop, VAT on electronic services - Declaration via the mini One Stop Shop Luxembourg, VAT on electronic services - Deregistration/Exclusion from the mini One Stop Shop Luxembourg, Expansion / Change of the legal form of the company, Division / Partial contribution of assets – Tax deferral of capital gains, Subsidiary or branch office - Fiscal implications, Changing the legal form of the company - Tax impact, Considering the tax impact of keeping or integrating companies in the acquiring company, Tax burden associated with transferring a business, Transfer ​of a sole proprietorship or partnership - Tax impact, Transfer of shares of a capital company - Fiscal impact, Tax burden associated with the termination of activity, Termination of activity of sole proprietorships / partnerships - Tax impact, Termination of activity of a capital company - Tax impact, Declaring and paying tax on insurance premiums, Misleading advertising / Comparative advertising, Putting up a business sign or banner on the facade of a business, Amicable resolution of disputes between companies and consumers, Application to join the list of qualified out-of-court resolution entities, Regulated/prohibited commercial practices, Sale to consumers - guarantee of conformity, Sale of tobacco, alcohol, mineral oils - excise stamp (VCA), Classification of accommodation establishments, Establishments selling alcoholic beverages - Alcohol licence, Establishments selling alcoholic beverages - Sub-management, Managing a drinking establishment (cafe, tearoom or other), Booking an appointment online with the Customs and Excise Agency, Anti-competitive agreements / Abuse of dominant position, Request for leniency following participation in a cartel, Registration of businesses in the food sector, Notification of withdrawal or recall (food and feed sector), Tendering for public procurement contracts, Convening a general meeting for public limited companies (SA), Shareholders' general meeting of a public limited company, Overseeing a limited liability company (SARL), Shareholders' general meeting of an SARL or an SARL-S, Managing a limited liability company (SARL), Filing the details of a fiduciary contract or trust, Approval of accounts on the platform for the electronic gathering of financial data (eCDF), Methods for preparation of annual accounts, Lodging coordinated articles of association with the RCS, Filing annual financial statements with the RCS, Publication and lodging of information with the RCS, Filing amendments and corrections with the RCS, Filing of beneficial ownership details with the Register of Beneficial Owners, Payment deadlines / Late payment interest, Documentary credit - securing international trade transactions, Paying by domestic and international transfer, Using "MultiLine" to manage payments online, Optimising flows and expenses by using a network of accounts opened with the foreign subsidiaries of a bank, Investing surplus cash in a current account or a demand deposit account, Investing surplus cash in a savings account, Investing surplus cash in structured products, Optimising surplus cash by setting up a cash management system, Getting to know foreign exchange transactions, Forward rate agreements to hedge the risk of interest rate fluctuation, Hedging foreign exchange risks with a forward foreign exchange transaction, Using interest rate swaps to hedge the risks of interest rate fluctuations, Hedging foreign exchange risks by buying or selling call and put options, Hedging the risk of interest rate fluctuations by buying or selling interest rate options, Covering the risks associated with meeting third-party commitments through bank guarantees, Insuring persons involved in the business, Insuring property and expenses linked to business operation, Liability insurance covering the business activity, European Account Preservation Order by a creditor on the bank accounts of a debtor based on a debt instrument, European Account Preservation Order by a creditor on the bank accounts of a debtor in the absence of a debt instrument, Actions that debtors can take to counter a European Account Preservation Order on their bank accounts, Claims in cross-border insolvency proceedings, Solvit - Settling a cross-border dispute with an EU administration amicably, Centre for Civil and Commercial Mediation - Resolving a dispute with a professional or private person amicably, Ombudsman - Settling a dispute with a Luxembourg administration amicably, Protection of copyright and related rights, Licence authorising the reproduction of written works and still visual images, Obligation for professionals to cooperate in the fight against money laundering and the financing of terrorism, Provision of cross-border services in Luxembourg, Gathering information on foreign service providers, Providing occasional and temporary services in Luxembourg, Notification of occasional and temporary provision of services in Luxembourg (craft or industrial activities), Provision of cross-border services in the Greater Region, Circulation of goods subject to excise duty (tobacco, alcoholic beverages, energy products) within the EU, Plant passport for the transport of plants and plant products within the European Union, Authorisation for authorised warehousekeeper / consignor ou registered consignee (goods submitted to excise duty), Economic Operator Registration and Identification (EORI) number, Tariff classification of goods (CN/TARIC code), Transfer of sealed radioactive sources between EU Member States, Common import, export and/or transit procedures, CITES permits for the import or export of protected species, Official letter of authority for the introduction or movement of plants and plant products for trials or scientific purposes, Inward processing - Import and processing of goods with a view to re-export, Customs warehousing - Import and storage of goods for the purpose of re-export, EUR.1 / Form A / A.TR.