How can I understand and check my tax statement ?

The tax notice is an essential document for understanding your tax situation and the amount you have to pay or the refund to which you may be entitled.

In most cases, you will receive both the income tax statement ("bulletin de l'impôt sur le revenu") and the statement of account ("décompte"). However, if you have foreign income, a third document, called an ‘overall tax rate determination’ ("Détermination du taux d'impôt global"), may also be issued.

The statement of account/the"décompte"

The"décompte" details the payments made and any refunds or balances due. It is a crucial document for understanding the final balance of your tax liability, enabling you to check whether you are entitled to a refund or whether an amount is still owed.

Below you find the corresponding document, as well as the most important information :

The income tax statement/the "bulletin de l'impôt sur le revenu"

The income tax statement ("bulletin de l'impôt sur le revenu") is an official document that you receive once your tax return has been processed. It summarises your income and tax situation for the year in question. The bulletin confirms the data taken into account.

Below you find the corresponding document, as well as the most important information :

What is the situation if I have foreign income?

If you have declared foreign income, you will also receive a document entitled "Determination of the overall tax rate" ("Détermination du taux d'impôt global"). This calculates your effective tax rate by taking into account all your income, even income that is exempt in Luxembourg thanks to tax treaties. This rate is then applied only to your taxable income in Luxembourg, to ensure fair and balanced taxation.

Updated on: 31/07/2025