> ## 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).

# What does it mean to be ‘treated as a resident taxpayer’?

Tax assimilation allows cross-border commuters to benefit from the same tax deductions as Luxembourg residents when they file their tax returns.

To be assimilated to a Luxembourg resident, you must satisfy at least one of the following three conditions:

1. Majority Luxembourg income :
At least 90% of global income is taxable in Luxembourg. For this calculation, the first 50 days worked abroad (e.g. home office) are considered as days worked in Luxembourg.

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

3. Specific condition for Belgian residents:
More than 50% of the household's professional income is generated in Luxembourg.

| If you are married or in a civil partnership, only one of the partners needs to meet one of these conditions for the household to be treated as a Luxembourg resident.