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ACKNOWLEDGEMENTS LIST OF ABBREVIATIONS INTRODUCTION PART I - GENERAL Chapter 1 - Defining the reporting obligation Choice of applicable form Chapter 2 - Liability for CIT and net worth tax Chapter 3 - Liability for municipal business tax Chapter 4 - Start and end of liability, taxable periods PART II - ONLINE TAX RETURN FOR RESIDENT CORPORATIONS Chapter 1 - Website for online administrative procedures: Guichet.lu Chapter 2 - Log-in procedure Chapter 3 - Selection of the procedure PART III: FORM 500 AND ITS ANNEXES Chapter 1 - General indications Chapter 2 - Supplements Chapter 3 - Corporate income tax Chapter 4 - Municipal business tax Chapter 5 - Net worth tax PART IV - TAX CALCULATION Chapter 1 - Corporate income tax Chapter 2 - Municipal business tax Chapter 3 - Aggregate income tax rate for the year 2021 (CIT plus MBT) Chapter 4 - Net worth tax PART V - DEADLINE AND ASSESSMENT PROCESS FORMS ANNEX - Table of MBT rates for 2021 (not available in English)

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