> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.taxx.lu/sitemap.xml
> Use this file to discover available pages before exploring further.
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# 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.