State of use of AI tax systems

As of July 2022, the Luxemburgish government has not publicly disclosed the specific models used by its tax administration. 

According to surveys of the OECD Forum on Tax Administration (FAT) of June 2022 and self-reported data of Member States, Luxemburgish tax inspectorates leverages artificial intelligence technology for:​

  1. Risk-detection
  2. Assistance of tax officials in making administrative decisions
  3. Risk-scoring and risks assessment processes

The specifications of these models have not been disclosed. The use of these models by the Luxemburgish tax administration is not regulated by specific legislative norms.