Form 152

• Liberal professions, secondary activities: how to declare your income?

  Go to the category Tax situation Non-salaried income tick the box “A member of the household has practised a liberal profession” and save. Then, go to the category Profit of a liberal profession and tick the box “Did you make a profit from an individual profession?”, then click on “Add a profit”. You'll then have the choice:  You can directly add the amount of taxable income in the "Amount bilFew readers

• Where can I get form 152?

  Access Form 152 for download directly from the official tax authorities' webpage through this link: Form 2023Few readers

• What is form 152?

  Form 152 enables the declaration of expenses directly associated with a taxpayer's liberal (freelance) profession.Few readers

• Who can fill in form 152?

  Individuals earning income from a liberal (freelance) profession are eligible to complete Form 152.Few readers

• How to fill in form 152?

  Ensure a meticulous review of each line on Form 152 to match your costs with the specified descriptions. For instance, Line 1 allows deductions for employee gross salaries. If uncertain about expense placement, don't fret, include copies of all expense invoices alongside Form 152. This ensures tax authorities understand your situation, even if an expense is mistakenly recorded on the wrong line.Few readers

• Can I use taxx.lu as a self-employed person?

  Yes, you can use taxx.lu as a self-employed person. In the "Tax situation" form, you must tick "A member of the household has practised a liberal profession / freelance activity". In the new "Profit of a liberal profession" form, you must then tick the corresponding boxes and complete them. Follow the following steps in the section “Tax situation”:Some readers

• What flat-rate deductions can I benefit from for my self-employed (freelance) activity?

  Here are the various flat-rate deductions you can benefit from: Example: Generated revenue: 14.843,50 € Flat-rate deductions for expenses : 1.600 € + 20 % x (14.843,50 € - 6.000 €) = -3.368,70 € Revenue to be taxed : 11.474,80 €Few readers

• Where do I indicate the social security contributions I have paid as a self-employed person?

  In the category Personal data Your occupation, please report that you or your spouse is self-employed. Then, in the "Profit of a liberal profession" category, you can enter the social security contributions for self-employed workers.Few readers

• How can I calculate my profit from a self-employed activity (freelance)?

  You can calculate your declarable profit in two ways: by using accounting documents such as the balance sheet, or by simply comparing your income with your expenses. For self-employed accessory activities (freelance), profit is determined by comparing your income with your expenses. You can also take advantage of a flat-rate deduction based on your gross annual income. If you prefer to deduct actual expenses rather than take advantage of the flat-rate deduction, you must complete form 1Few readers

• Where should directors' fees be added?

  In the "Tax situation" form, tick "I have practised a liberal profession / freelance activity" and save. Then, in the "Profit of a liberal profession" form, tick "Did you receive directors' fees?" and add the amounts.Few readers

• Where should I add my tantiemes?

  In the "Tax situation" form, tick "I have practised a liberal profession / freelance activity" and save. Then, in the "Profit of a liberal profession" form, tick "Have you received any tantieme?" and add the amounts.Few readers