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Paid employment as a resident
- Having a tax deduction or a correction listed on a tax card
- 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)
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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
- Having a tax deduction or a correction listed on a tax card
- Receiving a salary
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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
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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)
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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 extraordinary expenses
- Being posted to or hired in Luxembourg as a highly qualified worker
- 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
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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
- 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
-
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
- Payment of tax due
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Self-employment, directorships, and professional occupations
- Initial registration with the tax authorities
- Receiving income from self-employment, a directorship or a professional occupation
- 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
- 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)
-
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 extraordinary expenses
- Owning land or real estate
- Payment of tax due
- Employer's obligations
- Import
- Certificates/attestations
How does the tax system work in Luxembourg? What is a tax card? How do I claim back deductible expenses? How does a change in my personal situation impact my taxes?
Do I need to submit a tax return? What are the cases that require the submission of a request for an annual adjustment?
Whether you are a resident or a cross-border worker, as a taxpayer you are required to complete certain formalities with different administrations.
The following section presents the formalities and procedures depending on your place of residence and your personal situation.
Tax return
Residents and non-residents, remember to submit your tax return.
Individual or joint taxation?
Married taxpayers are free to choose between individual or joint taxation.
Bëllegen Akt
You are looking to buy a flat or a house? Check the amount of tax credit that is available to you.
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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Declaration of withholding tax on directors' fees
Persons who receive director's fees may be taxed in Luxembourg. As of the first quarter 2019, the declaration of the withholding tax on directors' fees (form 510 bis) can be submitted electronically to the Luxembourg Inland Revenue (Administration des...
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Obtaining a tax reduction in the form of tax relief
In regard to tax, a taxpayer who has one or more children in their household can obtain a tax reduction for dependent children. The tax reduction can be granted in various forms, namely as: family benefits (tax bonus for children...
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Obtaining a tax reduction in the form of tax relief
In regard to tax, a taxpayer who has one or more children in their household can obtain a tax reduction for dependent children. The tax reduction can be granted in various forms, namely as: family benefits (tax bonus for children...
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