Can you tell me what the current status of my tax return is?
Guichet.lu is the entity in charge of informing citizens about administrative formalities and procedures and redirecting them to the competent administrations of the Luxembourg Government. As such, we are unable to provide you directly with information on the progress of your file, insofar that we do not have access to the individual files.
We advise you to contact your tax office directly. Visit the Luxembourg Inland Revenue (Administration des contributions directes) website to find out which office is in charge of processing your tax return.
Which tax office should I send my tax return to?
The competent tax office for processing your tax return depends on your place of residence and your professional activity.
Visit the Luxembourg Inland Revenue (Administration des contributions directes) website to find out which office is in charge of processing your tax return.
I live in Luxembourg but have not received my tax card. Who should I contact?
Tax cards for resident employees or pensioners are prepared by one of the 4 RTS (withholding tax) offices for resident taxpayers.
As a general rule, tax cards for resident taxpayers are automatically issued and updated. No action is needed on the part of the taxpayer. If you have not received your card, you will need to contact your RTS office directly. Your RTS office depends on where you live.
Visit the Luxembourg Inland Revenue (Administration des contributions directes) website to find out which office is competent to handle your case.
Are tax cards affected by declarations of civil partnerships (PACS)?
A declaration of civil partnership in Luxembourg does not require any changes to be made to the partners' tax cards.
Partners who are employed (or pensioners) in Luxembourg cannot be listed in tax class 2 when their tax cards are issued or update, regardless of whether their partnership existed for the entire year or not.
Do I need to report parental leave allowance on my tax return?
As the parental leave allowance is considered to be replacement income, it is subject to social security contributions and tax.
I am an employee, and during my free time I provided a serviced to a company. I have to issue an invoice to be paid. Must I add VAT?
To the extent that you have provided a service to a company, you can legally issue an invoice.
If you have reason to believe that your annual turnover will exceed EUR 25,000, you will be subject to VAT and are required to register for VAT with the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA), which will provide you with a VAT identification number.
If you think that your annual turnover will be below EUR 25,000, you are exempt from VAT. In that case, you are not required to file a VAT return. However, taxpayers who earn less than EUR 25,000 may decide to register voluntarily for VAT.
Can civil partners file their tax returns jointly?
Resident or non-resident taxpayers in a civil partnership formed under Luxembourg or foreign law are only taxed jointly, after the year has ended, by assessment, upon joint request, by completing income tax return form 100.
I have been living in Luxembourg for 3 months and have been making life insurance contributions. Can I deduct the contributions on my tax return? If so, how much?
Life insurance contributions are deductible up to a maximum of EUR 672 per year. However, since the tax liability did not exist for the entire year, the ceiling is to be calculated in proportion to the full calendar months of liability. In other words, the amount of EUR 672 is only taken into account for the full calendar months in which you resided in Luxembourg.
I am a Luxembourg resident and am working for more than one employer. How many tax cards do I need?
If a resident taxpayer works for more than one employer at the same time, the taxpayer must submit a tax card to each of their employers. The main tax card must be given to the employer who pays the highest and more stable salary (main income). An additional tax card is to be submitted to each employer from whom the taxpayer receives additional compensation. The number of additional tax cards that may be issued is unrestricted.
I am a Luxembourg resident and I would like to have my tax card amended in order to be taxed jointly with my non-resident spouse. We are not separated.
In such situations, resident employees may, by submitting a joint application, file a request to have their tax card amended (using form 164 R) to be listed in tax class 2, on condition that 90 % of the household's professional income is earned in Luxembourg during the year in question, and that the spouses file a joint income tax return in Luxembourg.
To determine the threshold, the salary of spouses who are EU civil servants or who have NATO status is not taken into account for determining income tax in Luxembourg.
EU civil servants or those who have NATO status are considered residents for tax purposes of the country where they were living when they began their job (appointment).
How can I find out what the unit value of my home is?
The taxpayer is provided with this information when they purchase or complete the construction of the property in question. The unit value to be reported in the income tax return is also shown on the property tax return issued annually.
The unit value of a home located abroad is set at a flat rate of EUR 2,500. Consequently, the rental value is EUR 2,500 x 4 % = EUR 100.