How can I be assimilated to a resident taxpayer?

To be considered a resident, you must have met at least one of the following three conditions:

1. At least 90% of global income is taxable in Luxembourg. To calculate this percentage, the first 50 days worked abroad are treated as Luxembourg income (e.g. 50 days of home office).

2. Net annual income not subject to Luxembourg income tax is less than €13,000.

3. For Belgian residents: it is possible to apply for assimilation to resident taxpayers only if more than 50% of the household's professional income is taxable in Luxembourg.

If at least one of these conditions is met, you may be treated as a Luxembourg resident. For married or civil union couples, at least one of the partners must meet one of the three conditions.

Updated on: 26/02/2026