Who has to make a tax return in Luxembourg?

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, this refers to the simultaneous reception by a person or by spouses taxable collectively of several distinct remunerations (salaries and/or pensions) where the taxable income exceeds €36,000 for taxpayers in tax classes 1 and 2 and €30,000 for taxpayers in tax class 1a
for non-Luxembourg residents, if you are taxed at a flat rate

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

Even if the tax return is not compulsory, it may be advantageous to do so in order to benefit from a tax refund. To find out whether or not you are entitled to a tax refund, simply do a free simulation on taxx.lu!

Updated on: 31/03/2025

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