Reporting income from a rental property
A taxpayer who rents out real property (a house, a flat, or building plot) is generally subject to tax obligations.
Taxable income from the rental of real property corresponds to the amount of rent collected less business (income acquisition) expenses (maintenance and repairs, interest payments, amortisation expenses, management fees, etc.).
Income from the rental of real property is generally taxable in the country where the property is located.
If net income from real property rentals is negative (in other words, if deductible expenses relating to the rented property are greater than income from that property), it may be set off against net income in other categories of the taxpayer's income (such as earned income).
The letting of real estate can be considered as a commercial activity and taxed as such, if, for example, it is carried out as a profit-oriented economic activity or carried out on a self-employed basis.
Who is concerned
The information on this page applies to:
- each Luxembourg resident who owns and rents out residential property in Luxembourg or abroad;
- each non-resident who owns and rents out residential property in Luxembourg;
- any non-resident who owns and rents out residential property abroad and who opts to be treated as a resident taxpayer for income tax return purposes.
In all of the above scenarios, the taxpayer must file an income tax return.
How to proceed
General principles of taxation
The income of resident taxpayers from the rental of property located in Luxembourg is taxed at ordinary progressive rates. Depending on taxpayers' annual taxable income and their family status, the maximum marginal tax rate (including the solidarity tax) is either 42.80 % or 43.60 %.
Income from property rental is generally subject to long-term care insurance at a rate of 1.4 %. The contribution due in that regard is calculated by Luxembourg Inland Revenue.
The income of non-resident taxpayers (with the exception of income from paid employment, or from a pension or annuity) is taxed at a minimum rate which varies depending on their level of income, unless said taxpayers have opted to be treated as resident taxpayers.
Therefore, the procedures to be followed depend on whether the taxpayer is a resident or a non-resident and on whether the rented property belongs:
- to the taxpayer alone and/or together with a jointly taxed spouse/partner or with a minor child;
- to 2 or more taxpayers who are not taxed jointly.
Resident owning real property alone or together with a spouse/partner
Resident taxpayers who own rental properties, whether in Luxembourg or abroad, must report the rental income on their income tax returns.
If the rental property belongs to the taxpayer alone and/or together with a jointly taxed spouse/partner or with a minor child, the taxpayer must complete Form 190 (Income from rental of built properties).
The shaded portions of the form must be completed only if the taxpayer lives in a portion of the property being rented out.
If more than one property is rented out by the same taxpayer, a separate Form 190 must be completed for each property.
Completing Form 190
General information
General information about the rental property (address, etc.) must be entered in rows 1 to 5.
Receipts
Gross rental payments for the year (rows 8 to 11) and for previous years (row 13) as well as gross rental payments from the rental of garages (row 14) must be reported on the form.
Business (income acquisition) expenses (deductible expenses)
Income acquisition expenses relating to rental income include the following:
- maintenance and repair costs;
- income-acquisition expenses that are not reimbursed by the tenant;
- amortisation expenses;
- interest payments, allowance payments, and ongoing charges;
- other deductible expenses.
Maintenance and repair costs
These are ordinary maintenance and repair costs incurred by the owner, including repainting, roof and heating repairs, plumbing repairs, etc.
On the other hand, investment-related expenses are not tax-deductible as expenses for the acquisition of income. Investment-related expenses are expenses that are incurred for the purpose of changing the nature of the building (such as the division of a dwelling into smaller dwelling units, or the conversion of a dwelling into commercial premises) or improving it (by installing a central heating system or a lift, for example) or extending it (such as by adding a room or finishing the attic). These expenses are to be amortised by applying the amortisation rates provided for this purpose (see below).
For the sake of simplicity, the Luxembourg Inland Revenue considers that renovation costs of up to 20 % of the purchase price (excluding land) do not constitute a major improvement of the property, and therefore deems them maintenance and repair costs.
At the taxpayer's request, significant maintenance and repair costs may be spread over a period of 2 to 5 years. Such costs are deemed significant if their amount exceeds one-half of annual rent. In that case, the taxpayer must provide the information requested in rows 30-31 and 50-51 of the form.
Expenses for the acquisition of income not reimbursed by the tenant
Taxpayers may deduct expenses relating to the rental property, including electricity, heating, water, fire insurance premiums, etc. Such expenses are deductible if they have not been reimbursed by the tenant. These expenses are to be entered in rows 32-34 of the form.
Depreciation
The amortisation rate applied to the purchase price (excluding land), plus the notarial deed fees and investment-related expenses, is as follows:
- 6 % where the rental property has been subject to an energy renovation that was completed less than 9 years ago;
- 4 % for buildings that were completed less than 5 years ago;
- 2 % for buildings that were completed 5 or more years ago.
If the price of the land is not known, it may be assessed at 20 % of the total price of the land and the building, including deed fees.
The taxpayer must enter the amortisation rate, the value to be amortised, and the amount of the amortisation payment in rows 36-37.
Flat-rate deductions for certain income-acquisition expenses
Rather than itemising maintenance and repair costs, income-acquisition expenses not reimbursed by the tenant, and amortisation expenses, taxpayers may opt for the flat-rate deduction for such expenses.
The flat-rate deduction is only permitted for properties that the taxpayer owns privately and that were completed at least 15 years prior to 1 January of the tax year in question.
The flat-rate deduction of the above-mentioned income-acquisition expenses is set at 35 % of gross rental income, up to a maximum of EUR 2,700 per year and per property. To request the flat-rate deduction, check the "yes" box in row 41.
It should be noted that the income-acquisition expenses discussed below are deductible in addition to the flat-rate deduction.
Interest payments
Interest payments on debt incurred in order to finance the rental property are deductible without limit and must be reported in row 42.
Other deductible expenses
Ongoing allowance payments (row 43), management fees (row 44), property tax, water fees, and rubbish-collection fees (row 45) paid by the owner and not reimbursed by the tenant are also deductible as income-acquisition expenses.
Details about loans, interest payments, allowance payments, and ongoing charges should be entered in rows 54-55.
Net rental income (row 24 of Form 190)
Total gross rental income is calculated in row 22 of the form.
Total income-acquisition expenses relating to the rental property are calculated in row 48 and entered in row 23 of the form.
The amount stated in row 24 of Form 190 corresponds to net income from property rentals (gross rental payments less income-acquisition expenses).
Reporting of net income on the income tax return
The amount of net income as determined above must be reported in the taxpayer's income tax return under 'Revenu net provenant de la location de biens' (net income from rental of property).
If the taxpayer owns more than one property, the amount to be reported on the income tax return form is the total net income from the rental of those properties.
Supporting documents
Taxpayers are required to attach a certificate showing their interest payments on the debt incurred to finance the rental property to their income tax return and its annex (Form 190). Upon the tax office's request, the taxpayer must provide the necessary supporting documentation (copies of the deed of purchase for the property, receipts for income-acquisition expenses incurred, etc.)
The Luxembourg Inland Revenue reserves the right to request additional supporting documents as part of the process of verifying any information, statements, applications, declarations, claims or appeals submitted to its offices.
Resident co-owner of a property
Co-ownership refers to ownership of real property by joint owners (such as undivided ownership of property).
Resident taxpayers who own rental properties, whether in Luxembourg or abroad, must report the rental income on their income tax returns.
If the rental property is co-owned, resident taxpayers must complete Form 210 (Rental income from co-owned built properties) and Form 200 (Declaration for joint reporting of income from joint business enterprises and co-owned properties)
The shaded portions of Form 210 must be completed only if the taxpayer lives in a portion of the property being rented out.
If more than one property is co-owned and rented out, the taxpayer must complete one Form 210 for each property.
Completing Form 210
General information
General information about the rental property (address, etc.) must be entered in rows 1 to 5.
Receipts
Gross rental payments for the year (rows 8 to 11) and for previous years (row 13) as well as gross rental payments from the rental of garages (row 14) must be reported on the form.
Business (income acquisition) expenses (deductible expenses)
Income acquisition expenses relating to rental income include the following:
- maintenance and repair costs;
- income-acquisition expenses that are not reimbursed by the tenant;
- amortisation expenses;
- interest payments, allowance payments, and ongoing charges;
- other deductible expenses.
Maintenance and repair costs
These are ordinary maintenance and repair costs incurred by the owner, including repainting, roof and heating repairs, plumbing repairs, etc.
On the other hand, investment-related expenses are not tax-deductible as expenses for the acquisition of income. Investment expenses refers to:
- expenses for the purpose of changing the nature of the property (for example, sub-dividing a dwelling into several smaller dwellings, or converting a residential property into a commercial property);
- expenses for the purpose of improving the property (for example, by installing central heating or a lift);
- expenses for the purpose of expanding the property (for example, adding a room or finishing an attic).
These expenses are to be amortised by applying the amortisation rates provided for this purpose (see below).
For the sake of simplicity, the Luxembourg Inland Revenue considers that renovation costs of up to 20 % of the purchase price (excluding land) do not constitute a major improvement of the property, and therefore deems them maintenance and repair costs.
At the taxpayer's request, significant maintenance and repair costs may be spread over a period of 2 to 5 years. Such costs are deemed significant if their amount exceeds one-half of annual rent. In that case, the taxpayer must provide the information requested in rows 39-40 and 58-60 of the form.
Expenses for the acquisition of income not reimbursed by the tenant
Taxpayers may deduct expenses relating to the rental property, including electricity, heating, water, fire insurance premiums, etc. Such expenses are deductible if they have not been reimbursed by the tenant. These expenses are to be reported in rows 42-44 of the form.
Depreciation
The amortisation rate applied to the purchase price (excluding land), plus the notarial deed fees and investment-related expenses, is as follows:
- 6 % where the rental property has been subject to an energy renovation that was completed less than 9 years ago;
- 4 % for buildings that were completed less than 5 years ago;
- 2 % for buildings that were completed 5 or more years ago.
If the price of the land is not known, it may be assessed at 20 % of the total price of the land and the building, including deed fees.
The taxpayer must include the amortisation rate, the value to be amortised, and the amount of the amortisation payment in rows 47-48.
Flat-rate deductions for certain income-acquisition expenses
Rather than itemising maintenance and repair costs, income-acquisition expenses not reimbursed by the tenant, and amortisation expenses, taxpayers may opt for the flat-rate deduction for such expenses.
The flat-rate deduction is only permitted for properties that the taxpayer owns privately and that were completed at least 15 years prior to 1 January of the tax year in question.
The flat-rate deduction of the above-mentioned income-acquisition expenses is set at 35 % of gross rental income, up to a maximum of EUR 2,700 per year and per property. To request the flat-rate deduction, check the "yes" box in row 51.
It should be noted that the income-acquisition expenses discussed below are deductible in addition to the flat-rate deduction.
Interest payments
Interest payments on debt incurred in order to finance a rental property are deductible without limit and must be reported in row 52.
Other deductible expenses
Ongoing allowance payments (row 53), management fees (row 54), property tax, water fees, and rubbish-collection fees (row 55) paid by the owner and not reimbursed by the tenant are also deductible as income-acquisition expenses.
Details about loans, interest payments, allowance payments, and ongoing charges should be entered in rows 63-64.
Net common rental income (row 68 of Form 210)
Total gross rental income is calculated in row 22 and reported in row 66 of the form.
Total income-acquisition expenses relating to the rental property are calculated in row 56 and entered in row 67 of the form.
The amount stated in row 68 of Form 210 corresponds to net income from property rentals (gross rental payments less income-acquisition expenses).
Completing Form 200
The amount of net common income as determined in row 68 must be reported on page 2 of Form 200, Column 5, in accordance with the percentage held by each co-owner of the property.
Page 2 of Form 200 must be completed, indicating the surname, first name, address (Column 1), as well as the taxpayer number and tax office for each taxpayer (Column 2).
Completing the income tax return
The amount of net income (the taxpayer's proportional share) must be reported in the taxpayer's income tax return under 'Revenu net provenant de la location de biens' (net income from rental of property).
If the taxpayer owns more than one property, the amount to be reported on the income tax return form is the total net income from the rental of those properties.
Supporting documents
Taxpayers are required to attach a certificate showing their interest payments on the debt incurred to finance the rental property to their income tax return and its annexes (Forms 210 and 200). Upon the tax office's request, the taxpayer must provide the necessary supporting documentation (copies of the deed of purchase for the property, receipts for income-acquisition expenses incurred, etc.)
The Luxembourg Inland Revenue reserves the right to request additional supporting documents as part of the process of verifying any information, statements, applications, declarations, claims or appeals submitted to its offices.
Non-resident owning real property alone or together with a spouse/partner
Where a non-resident taxpayer owns a rental property in Luxembourg, the taxpayer must generally report the (non-exempt) rental income on the income tax return form.
Where a non-resident taxpayer owns a rental property abroad, the taxpayer must report the (exempt) rental income if they opt to be treated as a resident taxpayer when filing their income tax return.
If the rental property belongs to the taxpayer alone and/or together with a jointly taxed spouse/partner or with a minor child, the taxpayer must complete Form 190 (Income from rental of built properties).
The shaded portions of the form must be completed only if the taxpayer lives in a portion of the property being rented out.
If more than one property is rented out by the same taxpayer, a separate Form 190 must be completed for each property.
Completing Form 190
General information
General information about the rental property (address, etc.) must be entered in rows 1 to 5.
Receipts
Gross rental payments for the year (rows 8 to 11) and for previous years (row 13) as well as gross rental payments from the rental of garages (row 14) must be reported on the form.
Business (income acquisition) expenses (deductible expenses)
Income acquisition expenses relating to rental income include the following:
- maintenance and repair costs;
- income-acquisition expenses that are not reimbursed by the tenant;
- amortisation expenses;
- interest payments, allowance payments, and ongoing charges;
- other deductible expenses.
Maintenance and repair costs
These are ordinary maintenance and repair costs incurred by the owner, including repainting, roof and heating repairs, plumbing repairs, etc.
On the other hand, investment-related expenses are not tax-deductible as expenses for the acquisition of income. Investment expenses refers to:
- expenses for the purpose of changing the nature of the property (for example, sub-dividing a dwelling into several smaller dwellings, or converting a residential property into a commercial property);
- expenses for the purpose of improving the property (for example, by installing central heating or a lift);
- expenses for the purpose of expanding the property (for example, adding a room or finishing an attic).
These expenses are to be amortised by applying the amortisation rates provided for this purpose (see below).
For the sake of simplicity, the Luxembourg Inland Revenue considers that renovation costs of up to 20 % of the purchase price (excluding land) do not constitute a major improvement of the property, and therefore deems them maintenance and repair costs.
At the taxpayer's request, significant maintenance and repair costs may be spread over a period of 2 to 5 years. Such costs are deemed significant if their amount exceeds one-half of annual rent. In that case, the taxpayer must provide the information requested in rows 30-31 and 50-51 of the form.
Expenses for the acquisition of income not reimbursed by the tenant
Taxpayers may deduct expenses relating to the rental property, including electricity, heating, water, fire insurance premiums, etc. Such expenses are deductible if they have not been reimbursed by the tenant. These expenses are indicated in rows 32-34 of the form.
Depreciation
The amortisation rate applied to the purchase price (excluding land), plus the notarial deed fees and investment-related expenses, is as follows:
- 6 % where the rental property has been subject to an energy renovation that was completed less than 9 years ago;
- 4 % for buildings that were completed less than 5 years ago;
- 2 % for buildings that were completed 5 or more years ago.
If the price of the land is not known, it may be assessed at 20 % of the total price of the land and the building, including deed fees.
The taxpayer must include the amortisation rate, the value to be amortised, and the amount of the amortisation payment in rows 36-37.
Flat-rate deductions for certain income-acquisition expenses
Rather than itemising maintenance and repair costs, income-acquisition expenses not reimbursed by the tenant, and amortisation expenses, taxpayers may opt to use the flat-rate deduction for such expenses.
The flat-rate deduction is only permitted for properties that the taxpayer owns privately and that were completed at least 15 years prior to 1 January of the tax year in question.
The flat-rate deduction of the above-mentioned income-acquisition expenses is set at 35 % of gross rental income, up to a maximum of EUR 2,700 per year and per property. To request the flat-rate deduction, check the 'yes' box in row 41.
It should be noted that the income-acquisition expenses discussed below are deductible in addition to the flat-rate deduction.
Interest payments
Interest payments on debt incurred in order to finance the rental property are deductible without limit and must be reported in row 42.
Other deductible expenses
Ongoing allowance payments (row 43), management fees (row 44), property tax, water fees, and rubbish-collection fees (row 45) paid by the owner and not reimbursed by the tenant are also deductible as income-acquisition expenses.
Details about loans, interest payments, allowance payments, and ongoing charges should be entered in rows 54-55.
Net rental income (row 24 of Form 190)
Total gross rental income is calculated in row 22 of the form.
Total income-acquisition expenses relating to the rental property are calculated in row 48 and entered in row 23 of the form.
The amount stated in row 24 of Form 190 corresponds to net income from property rentals (gross rental payments less income-acquisition expenses).
Reporting of net income on the income tax return
The amount of net income as determined above must be reported in the taxpayer's income tax return under 'Revenu net provenant de la location de biens' (net income from rental of property).
If the taxpayer owns more than one property, the amount to be reported on the income tax return form is the total net income from the rental of those properties.
Supporting documents
Taxpayers are required to attach a certificate showing their interest payments on the debt incurred to finance the rental property to their income tax return and its annex (Form 190). Upon the tax office's request, the taxpayer must provide the necessary supporting documentation (copies of the deed of purchase for the property, receipts for income-acquisition expenses incurred, etc.)
The Luxembourg Inland Revenue reserves the right to request additional supporting documents as part of the process of verifying any information, statements, applications, declarations, claims or appeals submitted to its offices.
Non-resident co-owner of a property
Co-ownership refers to ownership of real property by joint owners (such as undivided ownership of property).
Where a non-resident taxpayer owns a rental property in Luxembourg, the taxpayer must report the (non-exempt) rental income on the income tax return form.
Where a non-resident taxpayer owns a rental property abroad, the taxpayer must report the (exempt) rental income if they opt to be treated as a resident taxpayer when filing their income tax return.
If the rental properties are co-owned, the non-resident taxpayer must complete Form 210 (Rental income from co-owned built properties) and Form 200 (Declaration for joint reporting of income from joint business enterprises and co-owned properties).
The shaded portions of Form 210 must be completed only if the taxpayer lives in a portion of the property being rented out.
If more than one property is co-owned and rented out, the taxpayer must complete one Form 210 for each property.
Completing Form 210
General information
General information about the rental property (address, etc.) must be entered in rows 1 to 5.
Receipts
Gross rental payments for the year (rows 8 to 11) and for previous years (row 13) as well as gross rental payments from the rental of garages (row 14) must be reported on the form.
Business (income acquisition) expenses (deductible expenses)
Income acquisition expenses relating to rental income include the following:
- maintenance and repair costs;
- income-acquisition expenses that are not reimbursed by the tenant;
- amortisation expenses;
- interest payments, allowance payments, and ongoing charges;
- other deductible expenses.
Maintenance and repair costs
These are ordinary maintenance and repair costs incurred by the owner, including repainting, roof and heating repairs, plumbing repairs, etc.
On the other hand, investment-related expenses are not tax-deductible as expenses for the acquisition of income. Investment expenses refers to:
- expenses for the purpose of changing the nature of the property (for example, sub-dividing a dwelling into several smaller dwellings, or converting a residential property into a commercial property);
- expenses for the purpose of improving the property (for example, by installing central heating or a lift);
- expenses for the purpose of expanding the property (for example, adding a room or finishing an attic).
These expenses are to be amortised by applying the amortisation rates provided for this purpose (see below).
For the sake of simplicity, the Luxembourg Inland Revenue considers that renovation costs of up to 20 % of the purchase price (excluding land) do not constitute a major improvement of the property, and therefore deems them maintenance and repair costs.
At the taxpayer's request, significant maintenance and repair costs may be spread over a period of 2 to 5 years. Such costs are deemed significant if their amount exceeds one-half of annual rent. In that case, the taxpayer must provide the information requested in rows 39-40 and 58-60 of the form.
Expenses for the acquisition of income not reimbursed by the tenant
Taxpayers may deduct expenses relating to the rental property, including electricity, heating, water, fire insurance premiums, etc. Such expenses are deductible if they have not been reimbursed by the tenant. These expenses are to be reported in rows 42-44 of the form.
Depreciation
The amortisation rate applied to the purchase price (excluding land), plus the notarial deed fees and investment-related expenses, is as follows:
- 6 % where the rental property has been subject to an energy renovation that was completed less than 9 years ago;
- 4 % for buildings that were completed less than 5 years ago;
- 2 % for buildings that were completed 5 or more years ago.
If the price of the land is not known, it may be assessed at 20 % of the total price of the land and the building, including deed fees.
The taxpayer must include the amortisation rate, the value to be amortised, and the amount of the amortisation payment in rows 47-48.
Flat-rate deductions for certain income-acquisition expenses
Rather than itemising maintenance and repair costs, income-acquisition expenses not reimbursed by the tenant, and amortisation expenses, taxpayers may opt to use the flat-rate deduction for such expenses.
The flat-rate deduction is only permitted for properties that the taxpayer owns privately and that were completed at least 15 years prior to 1 January of the tax year in question.
The flat-rate deduction of the above-mentioned income-acquisition expenses is set at 35 % of gross rental income, up to a maximum of EUR 2,700 per year and per property. To request the flat-rate deduction, check the "yes" box in row 51.
It should be noted that the income-acquisition expenses discussed below are deductible in addition to the flat-rate deduction.
Interest payments
Interest payments on debt incurred in order to finance a rental property are deductible without limit and must be reported in row 52.
Other deductible expenses
Ongoing allowance payments (row 53), management fees (row 54), property tax, water fees, and rubbish-collection fees (row 55) paid by the owner and not reimbursed by the tenant are also deductible as income-acquisition expenses.
Details about loans, interest payments, allowance payments, and ongoing charges should be entered in rows 63-64.
Net common rental income (row 68 of Form 210)
Total gross rental income is calculated in row 22 and reported in row 66 of the form.
Total income-acquisition expenses relating to the rental property are calculated in row 56 and entered in row 67 of the form.
The amount stated on row 68 of Form 210 corresponds to net income from property rentals (gross rental payments less income-acquisition expenses).
Completing Form 200
The amount of net common income as determined in row 68 must be reported on page 2 of Form 200, Column 5, in accordance with the percentage held by each co-owner of the property.
Page 2 of Form 200 must be completed, indicating the surname, first name, address (Column 1), as well as the taxpayer number and tax office for each taxpayer (Column 2).
Completing the income tax return
The amount of net income (the taxpayer's proportional share) must be reported in the taxpayer's income tax return under 'Revenu net provenant de la location de biens' (net income from rental of property).
If the taxpayer owns more than one property, the amount to be reported on the income tax return form is the total net income from the rental of those properties.
Supporting documents
Taxpayers are required to attach a certificate showing their interest payments on the debt incurred to finance the rental property to their income tax return and its annexes (Forms 210 and 200). Upon the tax office's request, the taxpayer must provide the necessary supporting documentation (copies of the deed of purchase for the property, receipts for income-acquisition expenses incurred, etc.)
The Luxembourg Inland Revenue reserves the right to request additional supporting documents as part of the process of verifying any information, statements, applications, declarations, claims or appeals submitted to its offices.
Forms / Online services
Déclaration pour l'impôt sur le revenu pour personnes physiques résidentes et non résidentes (modèle 100)
Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.
Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement
Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.
En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.
Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.
En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.
Einkommensteuererklärung für ansässige und nicht ansässige Personen (Vordruck 100)
Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.
Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.
Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.
Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.
Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.
Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).
Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.
Annexe : Revenus de la location de propriétés bâties (modèle 190)
Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.
Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement
Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.
En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.
Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.
En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.
Anlage : Einkünfte aus der Vermietung und Verpachtung von bebauten Grundstücken (Anlage 190)
Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.
Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.
Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.
Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.
Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.
Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).
Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.
Déclaration pour l’établissement en commun des revenus d’entreprises collectives et de copropriétés (modèle 200)
Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.
Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement
Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.
En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.
Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.
En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.
Erklärung zur einheitlichen Feststellung der Einkünfte aus gemeinschaftlichen Betrieben und von Miteigentum (Vordruck 200)
Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.
Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.
Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.
Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.
Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.
Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).
Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.
Annexe : Revenus de la location de propriétés bâties de la communauté (modèle 210)
Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.
Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement
Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.
En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.
Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.
En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.
Anlage : Einkünfte aus der Vermietung und Verpachtung von bebauten Grundstücken der Gemeinschaft (Vordruck 210)
Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.
Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.
Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.
Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.
Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.
Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).
Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.
SOURCES AUTHENTIQUES
Land register
Consult your ownership rights (plots and private units) in your private eSpace.
To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.
That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).
Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 15, boulevard du Jazz L-4370 Belvaux.
By submitting your application, you agree that your personal data may be processed as part of the application process.
Cadastre
Consultez vos droits de propriété (parcelles et lots privatifs) dans votre espace privé.
Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.
Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement
Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.
En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.
Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.
En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.
Kataster
Sehen Sie Ihre Eigentumsrechte (Parzellen und Sondereigentum) in Ihrem privaten Bereich ein.
Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.
Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.
Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.
Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.
Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.
Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).
Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.
Who to contact
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Luxembourg Inland Revenue45, boulevard Roosevelt
L-2982 Luxembourg
Luxembourg
Please click on the link below to find the competent department.
