Do I have to send in my tax return every year ?
For taxpayers who are legally obliged to submit a tax return, it is necessary to comply with this legal obligation.
However, a taxpayer who is not legally required to submit a tax return in Luxembourg can choose not to do so from one year to the next.
If a taxpayer voluntarily submits a return in a year when they are not required to do so, simply because it is advantageous for them, they are then included in the database of "regular" taxpayers. This database includes all taxpayers, whether or not they are required to submit a tax return.
Therefore, the administration does not differentiate between these two categories of taxpayers when it invites a taxpayer to submit their annual return or reminds them to do so.
If a taxpayer no longer wishes to submit or file a non-mandatory annual return, they simply need to inform the administration.
However, a taxpayer who is not legally required to submit a tax return in Luxembourg can choose not to do so from one year to the next.
If a taxpayer voluntarily submits a return in a year when they are not required to do so, simply because it is advantageous for them, they are then included in the database of "regular" taxpayers. This database includes all taxpayers, whether or not they are required to submit a tax return.
Therefore, the administration does not differentiate between these two categories of taxpayers when it invites a taxpayer to submit their annual return or reminds them to do so.
If a taxpayer no longer wishes to submit or file a non-mandatory annual return, they simply need to inform the administration.
Updated on: 20/02/2024
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