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 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.
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!
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.
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: 24/07/2024
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