• 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.Some readers

• What are the tax obligations for couples where one partner is employed by an EU institution and the other receives a salary in Luxembourg?

  For married couples or registered partnerships where one partner is an employee of an EU institution and the other receives a salary in Luxembourg, here are the relevant tax rules to be aware of: Income of an employee of an EU institution: Income received by an employee of an EU institution is exempt from tax in Luxembourg and does not need to be included in the Luxembourg tax return. However, it is necessary to provide an employment certificate issued by the EU institution for the tax yearFew readers

• Is it possible to file a joint tax return in Luxembourg if one partner works for a European institution?

  If the partner has come to Luxembourg solely to work in a European institution: their tax residence remains in their country of origin, even if the couple lives in Luxembourg. For married couples, joint taxation remains possible by ticking Article 3(d) of the Income Tax Law, provided that at least 90% of the household's professional income is earned during the tax year by the taxpayer resident in Luxembourg. For civil partners, joint taxation is not possible in this case. If tFew readers

• What proof or documentation is required for income from the European institution?

  To validate your situation with the tax authorities, it is sufficient to provide a certificate/attestation from your employer or the HR department of the European institution. This certificate should confirm: that you were indeed employed by the European institution; the exact period during which you held this position. This allows the authorities to recognise your status as a European employee without including this income in your Luxembourg tax return.Few readers