Are salaries earned before my arrival in Luxembourg taxable (expat)?

Foreign income you earned before becoming a Luxembourg tax resident is not taxable in Luxembourg.

It remains taxable in the country where you were living and working at that time.

However, even though it is not taxable in Luxembourg, this foreign income must still be declared in your Luxembourg tax return.

Luxembourg uses your total annual income to calculate your tax rate, which is then applied only to your taxable income in Luxembourg.

Updated on: 20/01/2026