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What does it mean to be ‘treated as a resident taxpayer’?

Tax assimilation allows cross-border commuters to benefit from the same tax deductions as Luxembourg residents when they file their tax returns.

To be assimilated to a Luxembourg resident, you must satisfy at least one of the following three conditions:

Majority Luxembourg income :
At least 90% of the household's annual income must come from Luxembourg. For this calculation, the first 50 days worked abroad (e.g. home office) are considered as days worked in Luxembourg.

Limited foreign income :
The household receives less than €13,000 net in income outside Luxembourg.

Specific condition for Belgian residents:
More than 50% of the household's professional income is generated in Luxembourg.

If you are married or in a civil partnership, only one of the partners needs to meet one of these conditions for the household to be treated as a Luxembourg resident.

Updated on: 25/02/2025

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