Form 100
Who can complete Form 100?
Form 100 may be completed by any person subject to tax in Luxembourg who wishes to or is required to file an annual tax return. More specifically, this applies to : Persons who must complete form 100: Luxembourg tax residents with worldwide income to declare (salaries, rental income, income from transferable securities, etc.). Non-residents (cross-border commuters) who opt for collective taxation or wish to benefit from specific deductions (loan interest, life insurance, etc.). People wFew readersWhen should I complete Form 100?
You must complete form 100 when : the household's taxable income exceeds €100,000 per year in the event of multiple remunerations when taxable income exceeds €36,000 for taxpayers in tax classes 1 and 2 and €30,000 for taxpayers in tax class 1a. for Luxembourg non-residents, when you are taxed at a flat rate. Or if your taxable income in Luxembourg is not subject to withholding tax, such as for : income from the exercise of a liberal profession income from the rental of realFew readersWhat is Form 100 used for?
Form 100 is used to declare all income received during a tax year, whether or not it is subject to withholding tax. This is the classic annual tax return, which is used to calculate the final amount of tax due or any refund. This form is also essential for claiming tax deductions, tax credits and other tax benefits to which you are entitled, such as business expenses, family expenses, donations and loan interest. It can also be used to declare income that is not subject to withholding tax, sucFew readers
Form 163
Who can complete form 163?
Form 163 is mainly intended for employees in Luxembourg, whether resident (form 163R) or non-resident (form 163NR). It is used to request an adjustment if too much tax has been deducted at source during the tax year. This form can be completed by taxpayers who are not subject to tax on the basis of assessment, i.e. those who do not file a traditional tax return using form 100. In practice, this often concerns employees whose income is only subject to withholding tax and who do not receive any oFew readersWhen should I complete form 163?
The annual statement/"décompte annuel" (form 163R for residents and 163NR for non-residents) is used to correct an excessive amount of tax withheld at source. It must be drawn up at the request of a taxpayer who is not subject to tax by assessment (form 100) or who does not make such a declaration.Few readersWhat is Form 163 used for?
Form 163, also known as the annual statement or the "décompte annuel", is used to correct the amount of tax deducted at source during the year.Few readers
Form 166
When should I complete Form 166?
You can complete Form 166 at any time during the year. Once the form has been completed, signed and sent to your RTS Office, you will receive a new tax card within +/- 1 month.Few readersWhat is Form 166 used for?
Form 166 is required to request a change in your withholding tax class on your Luxembourg salary or pension. It can be used to : Request collective taxation, tax class 2 or fixed tax rate (resident married couples and cross-borders) Apply for pure individual taxation (each partner's income and deductions are calculated separately, using tax class 1 for both.) Request individual taxation with reallocation (each person’s income and deductions are combined, then divided equally, 50% each, anFew readersWhat if I need help completing form 166?
We can help you complete form 166 for 49 euros. Please do not hesitate to contact our team by email (help@taxx.lu). We will be delighted to help you. :)Few readersWho can complete Form 166?
Residents and cross-borders who wish to change their withholding tax status. Here are a few examples: A married cross-border couple who wish to apply for a fixed rate (equivalent to tax class 2 for married cross-border ). A cross-border couple who wish to revoke collective taxation (fixed rate) and revert to the ordinary law system (tax class 1). A resident couple who wish to opt for collective taxation (tax class 2) A cross-border couple who wish to adapt their fixed tax rate followingFew readers