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# How do I apply for collective taxation if one is a resident taxpayer and the other a non-resident?

If one spouse is a resident taxpayer while the other is a non-resident, they may file a joint return only if one specific condition is met.

It is important that at least 90% of the household's professional income is earned during the tax year by the taxpayer resident in Luxembourg.

If you meet this condition, you can declare your tax status under class 2. 

__Here's how:__

You must uncheck the box in the "Personal data" category under "Fill in your spouse's contact information":

![](https://storage.crisp.chat/users/helpdesk/website/1c5fc819171ffd00/image_1kihkvq.png)

You can then enter the address of the non-resident spouse:

![](https://storage.crisp.chat/users/helpdesk/website/1c5fc819171ffd00/image_zlz59c.png)

Examples:

| 1) Max and Myriam, a married couple with a total income of 100 000 €. Max is a resident taxpayer with an income of 90 000 €. Myriam is a non-resident taxpayer with an income of 10 000 €. This couple can request collective taxation, as Max's income in Luxembourg represents 90 % of the household's professional income.

|| 2) Pedro and Julia, a married couple with a total income of 100 000 €. Pedro is a resident taxpayer with an income of 80 000 €. Julia is a non-resident taxpayer with an income of 20 000 €. This couple cannot apply for collective taxation, as Pedro's income in Luxembourg represents only 80 % of the household's professional income.

||| **__Important!:__**
||| If a married couple cannot apply for collective taxation, then the resident taxpayer must complete his or her tax return alone with tax class 1 without being able to benefit from deductions.