What does the tax authority's tax statement look like?
Once you have sent your tax return (or annual statement) to your tax office, it will send you a tax assessment.
The tax assessment generally consists of two or three parts:
- The statement (Décompte)
This shows the amount of tax to be received (refund) or paid (tax supplement) after the balance has been calculated.
- The tax form (Bulletin de l'impôt sur le revenu)
This section summarises the taxable amounts by income category (wages, pensions, rental income, etc.) as well as the various tax deductions applied.
- Determination of the overall tax rate (Détermination du taux d'impôt global)
This third section is required if you have declared foreign income or certain expenses deductible abroad (e.g. interest on a loan for a principal residence outside Luxembourg). It enables the tax authorities to calculate the overall tax rate, taking into account all income, including income that is exempt in Luxembourg but taken into account for the rate.
Updated on: 02/07/2025
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