Filling in the electronic income tax return for natural persons using

From February 2022, it will be possible to fill in the income tax return (form 100) using an electronic assistant on the platform. To do so, you must have:

  • a private or business eSpace (in the event of a professional authorised representative of a taxpayer, e.g. a fiduciary) on; and
  • a LuxTrust product or an eID (electronic identity card); and
  • a national identification number (13-digit social security number).
Please note that you can also act as a private representative and complete the income tax return for your parents for example.

This new procedure is, under certain conditions, aimed at residents or non-residents:

  • subject to a tax return obligation or who wish to submit a tax return on request; and
  • who receive income in Luxembourg from:
    • a salaried occupation; and/or
    • pensions or annuities; and/or
    • the rental of property, including interest on a loan taken out to finance their main residence.

This secure procedure is:

  • dynamic as it:
    • adapts to your situation depending on the answers you provide;
    • automatically carries over the declared amounts;
  • accessible and easy to complete: explanatory tooltips are displayed throughout the procedure to assist you.

The declarant, or both declarants in the event of joint taxation, must sign the electronic tax return.

You can attach the required supporting documents to your tax return by using the application to photograph them with your smartphone and then upload them.

Presentation of the new tax return on - from February 2022

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