General

• How to declare income from the sale of shares, securities (dividends, stocks, bonds, crypto, interest, etc.) and cryptocurrency?

  This article concerns the sale of shares, securities and cryptocurrency (e.g. Bitcoins) in Luxembourg and abroad. The capital gain corresponds to the difference between the purchase price and the sale price of the shares or securities. Capital gains realised during the calendar year which amount is less than 500 euros are not taxable and do not need to be indicated on your tax return. Capital gains in excess of €500 are to be declared under the following conditions: (https://storage.crPopular

• How do I indicate income from investment in securities (dividends, stocks, bonds, crypto, interest, etc.)?

  In the "Tax situation" form, in the category "Other revenues", tick "I received income from investments (dividends, stocks, crypto, etc.)." and save. Then you will be able to see the "Investment in securities" form. Once you have selected the type of investment income, you must indicate the gross amount in euros, as well as the country of origin. 👉 If the income comes from abroadSome readers

• How much is the minimum fixed amount for acquisition costs for income from securities?

  Taxpayers automatically benefit from a flat-rate minimum amount for acquisition costs in relation to movable capital. Here is the minimum flat rate for acquisition costs: 25 € for a single person. 50 for a married couple or jointly taxable partners. This flat rate is automatically deducted on taxx.lu if no costs have been incurred or if actual costs are less than this amount.Few readers

• Are capital investment deductions automatically applied?

  Yes, the deductions are automatically applied and will appear on form 100. They include : the flat-rate acquisition fee: €25 for a single person, €50 for a couple the exempt bracket: €1,500 for a single person, €3,000 for a coupleFew readers

• How can capital losses and gains be offset ?

  Capital gains can be offset by capital losses of the same nature, but only for transactions that took place within the same tax year. In any case, the final net income from capital sales cannot be negative. Non-allowed compensation: Non-taxable losses (e.g., losses on securities held for more than 6 months and with less than 10% ownership) are not considered for tax purposes. Losses cannot be carried forward to future years (no loss carryforward allowed for individuals). Key poiFew readers

• Where can you download your annual financial report for investments in securities ?

  The annual financial report for your investments in securities is usually available from your bank or directly through the platform (broker) you use for your investments. It therefore depends on where you made your securities purchases. Feel free to contact your bank or check your client area on the brokerage platform to obtain this document.Few readers

• Do capital income under 1,500 euros need to be declared ?

  Yes, all income from transferable securities (dividends, interest, etc.) must be declared on the tax return, even if it is less than €1,500. Below this threshold, they are not taxable, but the obligation to declare them still applies. This threshold is doubled for married or civil union taxpayers who are taxed collectively, i.e. €3,000 per year.Few readers

Dividends

• How are received dividends taxed?

  Dividends are 50% exempt if they are distributed by a fully taxable capital stock company (such as an SA, SARL, etc.) that are located : in Luxembourg or ; in another EU Member State or ; in a country having entered into a double taxation avoidance agreement with Luxembourg. You must also complete model 180 when you receive dividPopular

Cryptocurrency

• How is cryptocurrency taxed?

  If the capital gain is less than €500 or the interval between purchase and sale is more than 6 months, you do not need to declare the capital gain. Otherwise, you have to declare the capital gain. In the "Tax situation" form tick "I hold shares, bonds or other forms of participation in a company" and save. The form "Investments in securities" will appear. On this form you can indicate your capital gain in the "Speculative profit" field.Some readers

• How to report your cryptocurrencies?

  If buying and selling crypto currencies is your main activity, then please report this income in the category "Commercial profit". Otherwise, please report your crypto currency income in the category Investment in Securities Speculative profit.  The activities of transferring and mining a virtual currFew readers

Bank interest and savings products

• Where to report interest from a foreign savings account ?

  In the "Investment in securities" section, you need to click on "+ Add interest." Then, you must select the correct country of origin. The amounts indicated must be entered in euros.Few readers

Deductible expenses

• What are the deductible acquisition-related expenses for investment income ?

  Acquisition-related expenses are costs directly linked to the acquisition, management, holding, or collection of investment income. They reduce the net taxable amount to be declared. Examples of deductible expenses: Interest on loans: Loan contracted for the purchase of shares, bonds, or other securities, which must be justified by a bank certificate. Custody fees: Deposit commissions or custody fees charged by a bank or broker. Brokerage fees: Commissions paid when buying or selling secuFew readers