What is a fixed tax rate ?
A fixed tax rate refers to a tax percentage that is deducted directly at source from your salary.
For married Luxembourg residents : one of the two spouses (usually the one with the higher income) is taxed according to tax class 2, while the other receives a fixed tax rate of 15% at source on their salary.
For married cross-border commuters : the fixed tax rate is the equivalent of tax class 2 applied at source. This tax rate depends on your income and is not always automatically adjusted.
For married Luxembourg residents : one of the two spouses (usually the one with the higher income) is taxed according to tax class 2, while the other receives a fixed tax rate of 15% at source on their salary.
For married cross-border commuters : the fixed tax rate is the equivalent of tax class 2 applied at source. This tax rate depends on your income and is not always automatically adjusted.
Updated on: 25/02/2025
Thank you!