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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)
- Filing an electronic income tax return for natural persons using MyGuichet.lu
- 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
- 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)
- Filing an electronic income tax return for natural persons using MyGuichet.lu
- 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
- 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
- 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
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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
-
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......
Recently updated
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Filing an electronic income tax return for natural persons using MyGuichet.lu
Resident and non-resident taxpayers who are subject to taxation (taxation by assessment) in Luxembourg are required to report their income by filing an income tax return (form 100). If there is no tax liability, resident and non-resident taxpayers......
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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...
