
Minister of Finance Gilles Roth has acknowledged delays in processing certain tax files. Taxpayers awaiting updates on previous returns are therefore not alone, as the Luxembourg Inland Revenue (ACD) works to address a backlog of cases.
In response to a parliamentary question from MP Corinne Cahen of the Democratic Party (DP), Roth provided figures highlighting the extent of the delays.
With a five-year limitation period in place, the tax authorities are prioritising the finalisation of 2020 files. However, Roth clarified that tax offices are also handling returns from more recent years. As of the end of January 2025, 0.60% of 2020 files remained unresolved, alongside 2.15% of 2021 files and 7.27% of 2022 files.
Roth attributed the delays to the “complexity” of certain cases and the late submission of returns by taxpayers. Since 2022, the deadline for filing tax returns has been extended to 31 December of the year, compared to the previous deadline of 31 March. This change has led to a surge in late submissions, further straining the ACD’s resources.
Despite these challenges, the ACD processes files in the order they are received and has recently recruited additional staff to manage the workload.