The Luxembourg tax return
All the information you need to complete your tax return in Luxembourg . Whether you are single, married, pacsé with child or without children, we advise you for all cases.
Frequently asked questions about tax returns in Luxembourg:
• How is the tax deducted?
It is deducted at source by the employer.
• How is the amount of tax calculated?
The amount of the tax is calculated according to the marital status which defines the class of tax and the annual taxable income.
• What is my tax class?
You find this information on your own tax slip.
In Luxembourg there are 3 tax classes.
| Single parent family | Civil Union | Single | married |
| Class 1a | Class 1 or 1a (if dependent child) |
1 | Class 2 for residents and cross-border commuters whose Luxembourg income is> 50% of the total income of the household Class 1a for cross-border commuters whose Luxembourg income is> 50% of the total income of the household |
• Am I required to make a tax return in Luxembourg?
| Single parent family | Civil Union | Single | married |
| No | No | No | YES if my / my spouse and I both have professional income in Luxembourg (residents and cross-border workers) because marriage involves COLLECTIVE taxation of married couples NO in other cases |
• Why make a tax return in Luxembourg?
| Single parent family | Civil Union | Single | Married (without declarative obligation) |
| Claiming Deductions for a Tax Refund Claiming the Single-Parent Tax Credit |
Request the assimilation of PACS to marriage (which in principle is more favorable) as well as claiming deductions for a tax refund | Claiming deductions for a tax refund | Claiming deductions for a tax refund |
• What are the deductible expenses?
Position n ° 1:
- Interest receivable loan real estate principal residence
Item 2: Special expenses consisting of:
- Interest receivable loan (s) for consumption
- Insurance (complementary / mutual / health)
- Civil liability auto and home
- Life and death insurance
- Old age savings
Item # 3: Extraordinary
Expenses - Incidental sickness or maintenance expenses for a needy parent (as determined by normal load threshold)
- Childcare and / or domestic expenses - Maintenance
costs for a child who is not attached to the taxpayer's tax household but for whom he / she pays 50%
- Alimony
The recommended filing date for the tax return is March 31st of the year following the taxation year but the accepted deadline is December 31st.
All receipts must be attached to your return to be admitted.
Please find enclosed detailed information sheets that contain all the information according to your family situation:
- Case in point 1 - Single parent family
- Case of Figure 2 - Pacsé
- Case of Figure 3 - Single
- Case of Figure 4 - Married Couple
Still doubts or need more details? Do not hesitate to call on professionals who will help you fill out your tax return in Luxembourg .
How to make an online tax return or download documents online?
The Administration of Direct Contributions offers on its website the opportunity to make its declaration online. Downloading the necessary documents is also possible. Just select the documents that fit your situation.
Link to the downloads page of the Direct Tax Administration. (Model Form 100)
We thank our partner Neofisc for the design of this article.
