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How do I apply for collective taxation if one is a resident taxpayer and the other a non-resident?

If one spouse is a resident taxpayer while the other is a non-resident, they may file a joint return only if one specific condition is met.

It is important that at least 90% of the household's professional income is earned during the tax year by the taxpayer resident in Luxembourg.

If you meet this condition, you can declare your tax status under class 2.

Here's how:

You must uncheck the box in the "Personal data" category under "Fill in your spouse's contact information":

You can then enter the address of the non-resident spouse:

Examples:

1) Max and Myriam, a married couple with a total income of 100 000 €. Max is a resident taxpayer with an income of 90 000 €. Myriam is a non-resident taxpayer with an income of 10 000 €. This couple can request collective taxation, as Max's income in Luxembourg represents 90 % of the household's professional income.

2) Pedro and Julia, a married couple with a total income of 100 000 €. Pedro is a resident taxpayer with an income of 80 000 €. Julia is a non-resident taxpayer with an income of 20 000 €. This couple cannot apply for collective taxation, as Pedro's income in Luxembourg represents only 80 % of the household's professional income.

Important!:
||| If a married couple cannot apply for collective taxation, then the resident taxpayer must complete his or her tax return alone with tax class 1 without being able to benefit from deductions.

Updated on: 27/06/2025

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