A Luxembourg tax and VAT status extract establishes, from official sources, whether a company is registered with the tax authority and what its current VAT standing is. Control over a Luxembourg entity depends partly on whether that entity is in good standing with fiscal authorities. A shareholder verifying an acquisition target needs this confirmation before any transfer of control is completed.
The extract does not interpret the company's position. It states what the administration records show. The ceiling of what the sources allow is stated before payment — not after.
What the extract showsVAT registration status, tax identification number, and current standing with the Luxembourg tax administration. Source: Administration de l'Enregistrement, des Domaines et de la TVA (AED) · verified 2026-09-15 Condition of accessAccess requires identification of the requesting party and, in most cases, a declared legitimate interest. Anonymous retrieval is not available. What the extract does not showOutstanding tax liabilities, audit history, or pending assessments. Those are not disclosed through the status extract mechanism. TurnaroundStandard processing runs several business days. Expedited handling depends on the administration's current workload and is not guaranteed.Luxembourg operates two principal fiscal administrations relevant to a corporate status extract. The Administration des Contributions Directes (ACD) handles direct taxation. The Administration de l'Enregistrement, des Domaines et de la TVA (AED) handles VAT registration and indirect taxes.
A status extract drawn from these sources confirms:
The extract does not confirm compliance. It confirms registration status as recorded at the date of retrieval.
Source: Administration de l'Enregistrement, des Domaines et de la TVA (AED) · verified 2026-09-15
A shareholder acquiring or verifying control of a Luxembourg entity faces a specific gap. The commercial register — the Registre de Commerce et des Sociétés (RCS) — confirms legal existence and registered directors. It does not confirm fiscal standing.
A company can be fully registered in the RCS and simultaneously deregistered from VAT or subject to a suspended tax number. That gap is material for cross-border transactions. An acquirer who relies only on the RCS extract holds an incomplete picture of the entity's operational standing.
The tax and VAT status extract closes that gap for the fiscal layer. It does not close the gap for outstanding liabilities — that requires a separate mechanism, addressed in the limit section below.
Source: Registre de Commerce et des Sociétés (RCS) Luxembourg · verified 2026-09-20
The retrieval path for a foreign requester involves several steps that are not visible from outside the Luxembourg administrative system.
The requesting party must hold or obtain a Luxembourg national identifier (numéro national) or act through a locally registered intermediary. The AED and ACD do not process anonymous requests. A declaration of legitimate interest is required for third-party requests — that is, requests made by a party other than the company itself.
The practical steps:
The administration issues the extract in French or German. No English-language version is produced by the authority. Translation is the requester's responsibility.
Source: Administration des Contributions Directes (ACD) · verified 2026-09-15
Standard processing at the AED and ACD runs several business days from receipt of a complete request. Incomplete submissions — missing identification, missing legitimate interest declaration — are returned without processing, restarting the clock.
No statutory expedited track exists for third-party status requests. Processing speed depends on the administration's current volume. Requests submitted through a locally registered intermediary with complete documentation process faster in practice, because incomplete submissions are caught before filing.
For cross-border due diligence with a fixed closing date, the timeline risk is the primary operational variable. The extract should be ordered at the earliest stage of the verification process, not at the end.
The Luxembourg tax and VAT status extract establishes registration and current standing. It does not establish:
Outstanding liabilities. The extract does not disclose the amount of any tax debt, the existence of a payment plan, or arrears under enforcement. Luxembourg does not publish a general tax debt register accessible to third parties.
Audit history. Whether the entity has been subject to a tax audit, and the outcome of that audit, is not reflected in the status extract. That information is held by the administration and is not disclosed to third parties through this mechanism.
Pending assessments. A tax assessment issued but not yet final does not appear in the status extract. The extract reflects the standing as recorded, not the standing as it may become after a pending decision.
Historical VAT numbers. If the entity previously held a different VAT number — following a restructuring or merger — the extract covers the current number only. Historical registrations require a separate administrative inquiry.
Group fiscal unity. Luxembourg permits fiscal unity (intégration fiscale) for corporate groups. The extract for a subsidiary does not disclose whether that subsidiary is part of a fiscal unity or what obligations flow from that unity.
The chain of verification stops at the boundary of what the administration discloses through the status extract mechanism. That boundary is stated here, before the order is placed.
The RCS and the AED operate separate databases. Discrepancies arise in practice. A company may appear active in the RCS — with a valid registered address and current directors — while its VAT number is suspended or deregistered in the AED system.
The reverse also occurs: a company deregistered from the RCS may retain an active VAT number for a transitional period while liquidation formalities are completed.
These discrepancies are themselves findings. An extract that shows misalignment between the commercial register and the fiscal register is not a failed retrieval. It is a result that requires explanation before any transfer of control proceeds.
Source: Registre de Commerce et des Sociétés (RCS) Luxembourg · verified 2026-09-20
Source: Administration de l'Enregistrement, des Domaines et de la TVA (AED) · verified 2026-09-15
| Tier | Price | What is included | What is NOT included |
|---|---|---|---|
| Signal | €440 | VAT status extract from AED; confirmation of VAT number validity; summary in English | Direct tax status from ACD; translation of full extract; legitimate interest declaration drafting |
| Standard | €890 | VAT status extract from AED; direct tax status from ACD; English-language summary of both; legitimate interest declaration drafted and filed | Historical VAT number inquiry; fiscal unity analysis; outstanding liability assessment |
| Extended | €1,800 | VAT and direct tax status extracts; English-language summary; legitimate interest declaration; cross-check against RCS for register discrepancies; written note on identified gaps and their significance | Legal advice on findings; audit history; pending assessment status; representation before the tax administration |
What is the difference between a VAT status extract and a tax clearance certificate? A VAT status extract confirms registration and current standing. A tax clearance certificate — where one exists — confirms that no outstanding liabilities are recorded. Luxembourg does not issue a general tax clearance certificate to third parties through a standard public mechanism. The status extract is the available instrument for third-party verification of fiscal standing.
Can the extract be obtained without the company's knowledge? A third-party request requires a declaration of legitimate interest. The administration does not notify the subject company of the request as a matter of standard procedure. However, the requesting party must identify itself and state the purpose of the request.
Is the extract accepted by foreign authorities and banks? The extract is an official document issued by a Luxembourg administration. Whether a specific foreign authority or financial institution accepts it depends on that institution's own requirements. Some require apostille certification; some require a sworn translation. Those steps are outside the scope of the extract itself and can be arranged separately.
How long is the extract valid? The extract reflects the position at the date of issue. It carries no stated validity period. For transaction purposes, counterparties typically require an extract issued within thirty to ninety days of the relevant date. The requesting party should confirm the counterparty's requirement before ordering.
What if the company's VAT number returns as invalid in the VIES system? VIES is a search interface, not a definitive register. An invalid result in VIES does not confirm that the company is deregistered from VAT in Luxembourg. VIES reflects data transmitted by member states and may lag behind the national register. The AED extract is the authoritative source for Luxembourg VAT status.
Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. VLO Law Firm assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@vlolawfirm.com.
Author: Elena Moretti — Partner, Continental Europe, VLO Law Firm