This article is also available in:

Can we file a joint tax return if one partner is a European civil servant and the other works in Luxembourg?

The possibility of filing a joint tax return in Luxembourg depends on the type of union (marriage or PACS) and especially on the tax residence of the partners, notably if one of them is employed by a European institution.

Important: tax residence is a legal status for tax purposes, which does not necessarily correspond to the physical place of residence.Example: an employee of an EU institution may live in Luxembourg but have their tax residence in another country.

Income of European Union officials and staff

The salary of EU officials and staff is exempt from Luxembourg tax, upon presentation of a certificate from the European institution.
However, their other income (rental income, investment income, etc.) may be taxable depending on their tax status (resident or non-resident).

Married couples

Joint taxation always possible: a married couple can request joint taxation even if the European official is not a Luxembourg tax resident.

In this case, article 3, letter d) L.I.R. must be ticked on the tax return, provided that the legal criteria are met:

that at least 90% of the household's professional income is earned during the tax year by the taxpayer resident in Luxembourg.
The European employee’s salary remains exempt, and the couple can benefit from joint deductions (mortgage interest, insurance premiums, etc.).

Income exempt from the EU salary is not taken into account when verifying the 90% household income threshold.

PACS couples

For PACS partners, joint taxation is only possible if both partners are Luxembourg tax residents.

Attention: tax residence is not the same as physical residence.

Example: one partner may live in Luxembourg but have their tax residence in another country.

Consequence: for PACS couples, eligibility for joint taxation strictly depends on tax residence status, not on where the couple lives.

If the European official is not a Luxembourg tax resident, the PACS does not entitle them to joint taxation. In this case, only the partner taxable in Luxembourg files an individual tax return.

Determination of the tax residence of a European official

Arrival in Luxembourg solely to work in a European institution

Tax residence remains in principle in the country of origin, even if the couple physically lives in Luxembourg.

Residence in Luxembourg for other reasons (before or alongside European employment)

Tax residence is in principle considered Luxembourgish.

Joint taxation is then possible:

For married couples, according to the classic rules,
For PACS couples, provided that the PACS existed for the entire year and the partners lived together in Luxembourg.

Updated on: 21/01/2026

Was this article helpful?

Thank you!