Are other income of a partner employed by the EU (interest, dividends, rental income) taxable in Luxembourg?

Yes. Although the salary paid by an institution of the European Union is exempt from tax in Luxembourg and does not need to be declared, any other income received by that partner remains subject to Luxembourg taxation.

This includes in particular:

• bank interest, dividends, and capital gains on shares;
• rental income from real estate;
• real estate capital gains as well as gains from shares or cryptocurrencies;
• income from self-employment, private pensions, or furnished rentals.

For more information on this subject please follow this link to our FAQ.

Updated on: 04/03/2026