The subscription tax (taxe d’abonnement) is a flat-rate registration fee levied on the negotiability of the securities of certain investment vehicles. This annual tax is levied on:
- The net assets of investment funds as well as
- In the case of family wealth management companies (Sociétés de gestion de patrimoine familial -SPF), the paid-in share capital plus share premium and a part of debt.
The subscription tax is paid on a quarterly basis.
In case of any questions, please do not hesitate to contact the subscription tax team.
Publication of Identifiers (CSSF/ISIN Codes) for Reserved Alternative Investment Funds (RAIFs)
The Registration Duties, Estates and VAT Authority (AED) is pleased to inform taxable persons that the identifiers (CSSF/ISIN codes) relating to Reserved Alternative Investment Funds (RAIFs) are now available.
This publication is part of the process of adapting the online forms on MyGuichet.lu, in anticipation of the end of the two‑year transitional period scheduled for August 2026 (Circulaire n° 821 – Nouvelles démarches de déclaration de la taxe d’abonnement pour les fonds d’investissement: OPC, FIS et FIAR). At that deadline, the new forms will become mandatory, and additional information will need to be provided, including the identifiers of the compartments (CSSF codes).
As part of its ongoing efforts to improve the quality of services provided to users and to simplify administrative procedures, the AED ensures the centralisation and publication of this information for information purposes only.
With regard to the dates indicated in the Excel file, it should be noted that, where the launch date of a compartment is unknown due to the absence of available information, a fictitious start date set at 1 January 1980 is recorded in the database.
Furthermore, an expiry date is also recorded in the database. By default, for compartments that are operational as of the publication date of this database, a notional closing date of 31 December 2500 is assigned. However, it may occur that certain compartments are no longer operational without their closure having been reported. In such cases, these compartments are likewise assigned, by default, a notional closing date set at 31 December 2500.
It should be noted that the identifiers (CSSF/ISIN codes) relating to Undertakings for Collective Investment (UCIs), Specialised Investment Funds (SIFs) and Investment Companies in Risk Capital (SICARs) may be consulted directly on the website of the Commission de Surveillance du Secteur Financier (CSSF):
Identifiants des OPC/FIS/SICAR – CSSF
The AED nevertheless draws the attention of taxable persons to the fact that the data published originate from external sources. As such, the identifiers (CSSF/ISIN codes) are made available within the limits of the data available to the AED.
Should any changes or updates occur, the AED will publish an updated second version, provided that the necessary information is communicated to it by the sector.
Should you identify any irregularities or be in possession of the missing ISIN codes from the published file, we kindly request that you transmit the relevant information to the following email address: tabo.cf@en.etat.lu
Accordingly, the AED cannot guarantee the accuracy, completeness or timeliness of the information made available. The declarant nevertheless remains responsible for ensuring that the data provided in the tax returns are accurate.
Information regarding the regular transmission of account statements
The Registration, Estates and VAT Administration (AED) is pleased to inform taxpayers that the Subscription Tax Office will henceforth proceed with the systematic dispatch of account statements relating to the subscription tax, effective 20th February 2026.
This initiative aims to enhance transparency and enable each taxpayer to easily review their financial situation.
Important :
- If your account statement shows a debit balance, please settle it within 15 days after receiving the letter.
- If the account statement shows a debit balance, the taxpayer is requested to settle it within 15 days following receipt of the letter:
- Deduct the amount during your next payment(s)
- Should the full deduction of the credit amount not be feasible within two years, a refund request may be submitted by email to the subscription tax office at the following address: lux.tabo@en.etat.lu.