> ## 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.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# Is the fixed rate automatically recalculated each year by the Luxembourg tax administration?

In general, your fixed tax rate is not automatically recalculated each year by the tax administration.
However, the flat rate may sometimes be recalculated following the processing of your tax return, if you have a significant amount of tax to repay.