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Paid employment as a resident
- Receiving a salary
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Filing a tax return as a resident employee
- Conditions under which resident taxpayers become subject to tax obligations in Luxembourg
- Filling in a tax return as a resident (taxation by assessment)
- Adjustment of withholding tax on salaries by annual adjustment as a resident taxpayer
- Settling unpaid taxes (temporary regime from 1 January 2016 to 31 December 2017)
- Tax cards - application, registration of a tax deduction or correction
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Change in personal circumstances
- Tax implications in the event of marriage
- Choosing between joint taxation or individual taxation as a married taxpayer
- Tax implications in the event of a civil partnership
- Claiming tax relief for children
- Receiving certain tax benefits for dependent children who are not part of the applicant's household
- Obtaining a tax reduction in the form of tax relief
- Applying for the single-parent tax credit (crédit d'impôt monoparental - CIM);
- Tax implications in the event of divorce, separation or dissolution of a partnership
- Understanding the tax consequences of a spouse's or partner's death
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Income tax deductible expenses
- Deduct financing costs related to a loan for primary residence
- Deducting job-related expenses (business expenses)
- Deducting interest and other expenses related to the acquisition / construction / renovation of an unoccupied building
- Deducting allowance payments to a divorced spouse or other ongoing allowance payments
- Applying for tax deductions for the purchase of an electric car, an electric bike or a bicycle
- Deducting social security contributions
- Deducting contributions, insurance premiums and interest expense related to a personal loan
- Deducting the premiums paid to a private pension plan
- Deducting home purchase savings contributions
- Deducting premiums paid to a supplementary pension scheme
- Deducting gifts or donations
- Tax relief for unavoidable and extraordinary expenses
- Being posted to or hired in Luxembourg as a highly qualified worker
- Payment of tax due
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Paid employment as a non-resident
- Receiving a salary
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Filing a tax return as a non-resident employee
- Conditions under which non-resident taxpayers become subject to tax obligations in Luxembourg
- Opting as a non-resident to be treated as a resident for tax purposes
- Filling a tax return as a non-resident (taxation by assessment)
- Adjustment of withholding tax on salaries by annual adjustment as a non-resident
- Settling unpaid taxes (temporary regime from 1 January 2016 to 31 December 2017)
- Tax cards - application, registration of a tax deduction or correction
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Change in personal circumstances
- Tax implications in the event of marriage
- Choosing between joint taxation or individual taxation as a married taxpayer
- Tax implications in the event of a civil partnership
- Claiming tax relief for children
- Receiving certain tax benefits for dependent children who are not part of the applicant's household
- Obtaining a tax reduction in the form of tax relief
- Applying for the single-parent tax credit (crédit d'impôt monoparental - CIM);
- Tax implications in the event of divorce, separation or dissolution of a partnership
- Understanding the tax consequences of a spouse's or partner's death
-
Income tax deductible expenses
- Deduct financing costs related to a loan for primary residence
- Deducting job-related expenses (business expenses)
- Deducting interest and other expenses related to the acquisition / construction / renovation of an unoccupied building
- Deducting allowance payments to a divorced spouse or other ongoing allowance payments
- Applying for tax deductions for the purchase of an electric car, an electric bike or a bicycle
- Deducting social security contributions
- Deducting contributions, insurance premiums and interest expense related to a personal loan
- Deducting the premiums paid to a private pension plan
- Deducting home purchase savings contributions
- Deducting premiums paid to a supplementary pension scheme
- Deducting gifts or donations
- Tax relief for unavoidable and extraordinary expenses
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Specific tax provisions for cross-border workers
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in Germany
- Understanding the specific provisions of Luxembourg tax law applicable to taxpayers residing in Belgium
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in France
- Being posted to or hired in Luxembourg as a highly qualified worker
- Payment of tax due
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Self-employed activities, managing directors and liberal professions
- Initial registration with the tax authorities
- Receiving income from self-employed activities, a directorship or a liberal profession
- Filing a tax return as a resident
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Filing a tax return as a non-resident
- Conditions under which non-resident taxpayers become subject to tax obligations in Luxembourg
- Opting as a non-resident to be treated as a resident for tax purposes
- Filling a tax return as a non-resident (taxation by assessment)
- Settling unpaid taxes (temporary regime from 1 January 2016 to 31 December 2017)
-
Specific tax provisions for cross-border workers
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in Germany
- Understanding the specific provisions of Luxembourg tax law applicable to taxpayers residing in Belgium
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in France
-
Income tax deductible expenses
- Deduction of social security contributions by self-employed taxpayers
- Deducting allowance payments to a divorced spouse or other ongoing allowance payments
- Deducting contributions, insurance premiums and interest expense related to a personal loan
- Deducting the premiums paid to a private pension plan
- Deducting home purchase savings contributions
- Deducting premiums paid to a supplementary pension scheme
- Deducting gifts or donations
- Change in personal circumstances
- Tax relief for unavoidable and extraordinary expenses
- Owning land or real estate
- Payment of tax due
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Owning real estate (building, land)
- Collecting rent
- Selling real estate
- Filing a tax return as a resident
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Specific tax provisions for cross-border workers
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in Germany
- Understanding the specific provisions of Luxembourg tax law applicable to taxpayers residing in Belgium
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in France
- Filing a tax return as a non-resident
-
Income tax deductible expenses
- Deduct financing costs related to a loan for primary residence
- Deducting interest and other expenses related to the acquisition / construction / renovation of an unoccupied building
- Deducting contributions, insurance premiums and interest expense related to a personal loan
- Deducting home purchase savings contributions
- Owning land or real estate
- Construction or renovation of real estate
- Purchasing real estate
- Gifting real estate
- Owning a vehicle
- Inheritance or gifting of assets
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Pensions/Allowances
- Having a tax deduction or a correction listed on a tax card
- Collecting a pension
- Receiving annuity income
- Filing a tax return as a resident
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Specific tax provisions for cross-border workers
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in Germany
- Understanding the specific provisions of Luxembourg tax law applicable to taxpayers residing in Belgium
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in France
- Filing a tax return as a non-resident
-
Change in personal circumstances
- Tax implications in the event of marriage
- Choosing between joint taxation or individual taxation as a married taxpayer
- Tax implications in the event of a civil partnership
- Claiming tax relief for children
- Receiving certain tax benefits for dependent children who are not part of the applicant's household
- Obtaining a tax reduction in the form of tax relief
- Applying for the single-parent tax credit (crédit d'impôt monoparental - CIM);
- Tax implications in the event of divorce, separation or dissolution of a partnership
- Understanding the tax consequences of a spouse's or partner's death
-
Income tax deductible expenses
- Deducting job-related expenses (business expenses)
- Deducting allowance payments to a divorced spouse or other ongoing allowance payments
- Deducting social security contributions
- Deducting contributions, insurance premiums and interest expense related to a personal loan
- Deducting the premiums paid to a private pension plan
- Deducting home purchase savings contributions
- Deducting premiums paid to a supplementary pension scheme
- Deducting gifts or donations
- Tax relief for unavoidable extraordinary expenses
- Payment of tax due
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Financial assets
- Receiving investment income
- Filing a tax return as a resident
- Filing a tax return as a non-resident
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Specific tax provisions for cross-border workers
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in Germany
- Understanding the specific provisions of Luxembourg tax law applicable to taxpayers residing in Belgium
- Understanding the specific provisions of Luxembourg tax law applying to taxpayers resident in France
- Payment of tax due
- Employer's obligations
- Import
- Certificates/attestations
News
Topics of interest
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Claiming tax relief for children
Taxpayers with one or more children in their household may claim certain tax benefits, including tax relief. Taxpayers can claim this tax benefit: through their tax return; by requesting an adjustment of the tax withheld on their salary through the...
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Deducting contributions, insurance premiums and interest expense related to a personal loan
Private insurance contributions and premiums as well as interest expense related to a personal loan (considered as special expenses) are tax deductible under certain conditions. However, they are deductible only if the contracts are established in the name of the......
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Applying for tax deductions for the purchase of an electric car, an electric bike or a bicycle
In order to encourage private citizens to choose electromobility and active mobility, thereby achieving a cleaner and sustainable mobility, a new tax allowance is now available for the purchase of a new, fully electric vehicle, a new bicycle, a new...
Recently updated
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Reportable cross-border arrangements
The requirement for financial-sector professionals to report cross-border arrangements is part of the EU policy on the automatic exchange of financial account information in tax matters. A "cross-border" arrangement is an arrangement involving either 2 European Union......
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Application for a certificate of tax residence
A certificate or a confirmation of tax residence is a document, which attests that the income beneficiary is a tax resident in Luxembourg. This certificate is issued by the Luxembourg Inland Revenue (Administration des contributions directes - ACD). There are currently...
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Putting furnished residential property up for short-term rental
The emergence of internet platforms which facilitate the rental of residential property for a short period of time tends to lead to an increase in this activity. From the owners point of view, this means they can rent their property......
