Q: Who has to make a tax return in Luxembourg?

A resident taxpayer is obliged to file a tax return when : <ul> <li>the taxable income of the household exceeds 100.000€ per year</li> <li>in case of cumulation of several remunerations (salaries and/or pensions) where the taxable income exceeds 36.000 € for taxpayers in tax class 1 and 2 and 30.000 € for taxpayers in tax class 1a.</li> </ul> Or if his Luxembourg taxable income is not subject to a withholding tax, as for example for: <ul> <li>a profit from the exercise of a liberal profession</li> <li>income from the rental of a property</li> <li>Salaried income paid by a foreign employer or pensions paid by foreign pension funds</li> <li>a taxable income which includes more than 1,500 euros of net income from movable capital liable to withholding tax</li> <li>a taxable income which includes more than 1,500 euros in directors' fees</li> <li>non-separated spouses, one of whom is a resident taxpayer and the other is a non-resident person, who had elected to be jointly taxed and had been provisionally classified as tax class 2 on their tax withholding slip; and</li> </ul>

Question 1

Which are the tax-deductible insurances?

Accepted Answer

Life insurance
Accident insurance
Disability / incapacity insurance
Unemployment insurance
Outstanding balance insurance (Single premium)
Outstanding balance insurance (Annual premium)
Health insurance
Liability insurance
Car insurance

Question 2

Which form should I send between 100 and 163?

Accepted Answer

Depending on your situation, you must complete Form 163 (annual statement) or Form 100 (tax return).

You must choose Form 100 if, for example:

The taxable income of your household is over 100.000€;
If someone of your household has more than one income (e.g. 2 salaries from 2 different companies);
Or if you own your home and have paid interest on a debt.

If none of these cases fit your situation and the Tax Administration has not specifically asked you to return Form 100, then choose Form 163.

Question 3

What is the deadline for sending in my tax return?

Accepted Answer

The deadline for the 2019 tax return has been extended until 31 March 2021 at the latest.

Tax return 2020 :

Form 100 :

Tax Authorities asks you to send in your return by March 31. (due to COVID-19 this date has been extended to 30 June 2021)

If you send it after 30 June, it should in principle be accepted.

However, if you file late (i.e. after June 30) it may take longer to process your tax return.

Non-resident taxpayers, married before January 1 of the tax year, who wish to change their tax class are obliged to send their return before March 31, otherwise they will automatically be taxed in tax class 1.

Form 163 :

The deadline is 31 December and in principle the Tax Authorities does not accept forms after that date.

Question 4

After payment, is it possible to change the tax return free of charge?

Accepted Answer

Yes, after payment, you can correct the data on your tax return free of charge.

All you have to do is log into your taxx.lu account and click on "Modify" under the paid tax return. Then in the "Result" form, you will be able to download the PDF again.

Question 5

How do I transfer my tax return to myguichet.lu? (ONLY form 100)

Accepted Answer

First go to the myguichet.lu website and click on "Log in". Then log in with your device and your login.

| Click on "Submit a completed document" at the top.

| Then add your the PDF of form 100 and click "Next".

| Then click on "Add a supporting document" to add the PDF of your attachments/annexes and then click on "Sign" and follow the instructions on the site. Finally click on "Send".

Question 6

Who has to make a tax return in Luxembourg?

Accepted Answer

A resident taxpayer is obliged to file a tax return when :

the taxable income of the household exceeds 100.000€ per year
in case of cumulation of several remunerations (salaries and/or pensions) where the taxable income exceeds 36.000 € for taxpayers in tax class 1 and 2 and 30.000 € for taxpayers in tax class 1a.

Or if his Luxembourg taxable income is not subject to a withholding tax, as for example for:

a profit from the exercise of a liberal profession
income from the rental of a property
Salaried income paid by a foreign employer or pensions paid by foreign pension funds
a taxable income which includes more than 1,500 euros of net income from movable capital liable to withholding tax
a taxable income which includes more than 1,500 euros in directors' fees
non-separated spouses, one of whom is a resident taxpayer and the other is a non-resident person, who had elected to be jointly taxed and had been provisionally classified as tax class 2 on their tax withholding slip; and

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