Form 190/210

• How do I indicate rental income (F190/210) ?

  In the "Tax situation" form, tick the box "I received a rental income" In the "Rental income" form, complete form 190/210.Few readers

• How is the net rental income of a property in Luxembourg calculated?

  Net rental income is calculated by subtracting deductible expenses from the total rent received. These expenses include, among others: Depreciation of the property, Repairs and maintenance performed on the property, Financial expenses (such as loan interest), Other expenses related to property management (insurance, property taxes, management fees, etc.). Expenses not reimbursed by the tenant are also taken into account in the calculation. The details of the income anFew readers

• What is the price of a 190/210 form?

  The 190/210 form is used to declare rental income in Luxembourg, whether the property is located in Luxembourg or abroad. It includes details about rental income received, deductible expenses, loan interest, and any applicable depreciation of the property. The price is €49 per form. This fee applies per property, whether it is a residential unit, commercial space, or a mixed-use building.Few readers

Depreciation

• What is the depreciation rate for rented accommodation ?

  (*Regarding special depreciation, please note that this is capped at €10,000 for a single person, and doubled if taxed jointly -L.I.R Art. 129e)Few readers

• What is the depreciation rate for commercial buildings?

  In Luxembourg, the depreciation rate for buildings not intended for residential use (e.g. commercial premises) varies according to the age of the building at 1 January of the tax year. The applicable rates are as follows:Few readers

• Is the depreciation of my rental property automatically calculated on taxx.lu?

  Yes. As soon as you enter the key information about your property (type of property, purchase date, acquisition price, land share, etc.), taxx.lu automatically calculates: the depreciable base of the property, the applicable depreciation rate according to Luxembourg tax law, the annual deductible amount. These values are then directly integrated into your tax return, especially in forms 190 or 210. You don’t have to calculate anything yourself — everything is handledFew readers

Expenses

• What types of expenses are deductible for my rental property?

  Operating expenses (not covered by the tenant): This includes regular costs related to property management, such as service charges, insurance, maintenance expenses, and management fees. Renovation costs: All expenses related to the renovation of the property can be deducted. This includes repairs, upgrades, or improvements that increase the value or usability of the property. Depreciation of the property: You can also deduct depreciation, which spreads the cost of the proFew readers

• How do I declare rental income expenses?

  When filing your taxes, declare these expenses in the "Rental Income" section of your taxx.lu account. Ensure accurate documentation and proper categorisation of expenses to facilitate the deduction process.Few readers

• What supporting documents are required to declare your rental income and expenses (Form 190/210)?

  To ensure your rental income and tax return are filed correctly, you will need to provide the following documents: Notary Deed: Proof of the property's purchase and ownership. Tenant Contract / Leasing Agreement: A copy of the "contrat de bail" signed with the tenant to determine the rental duration and the rent agreed upon. Repair and Maintenance Invoices: Evidence of expenses incurred for property upkeep. Bank Certificates: Documents showing mortgage interest paymentsFew readers

Foreign rental income

• Where do I indicate rental income from abroad?

  To be treated as a Luxembourg tax resident, you must report your worldwide income, including your foreign rental income. On taxx.lu, you must indicate it in the "Rental income" category. You will need to indicate the source of income as ("Abroad"). Follow the steps below: |Few readers

• Do I have to declare rental income from abroad?

  Yes, all income from Luxembourg or abroad must be declared on your Luxembourg tax return.Few readers

• How is income from Airbnb taxed?

  To find out how income from Airbnb is taxed, you first need to look at how long a room or other type of accommodation is rented out during the year. If the property is rented out occasionally during the year, then the income received is considered to be rental income. However, if you rent out your property for more than 90 days, then the income is considered to be commercial profit. In this case, you will also need to obtain an authorization to set up in business and register in the CommerciFew readers

• How do I add the income of a French SCI?

  If the SCI is subject to corporation tax, then you have nothing to report. If the SCI is subject to personal income tax, then please report the result (your share) under Rental income Rental income in co-ownership. In principle, you will not need to complete forms 200 and 210. You will simply need to attach a copy of your French tax return or the SCI's balance sheet.Few readers

• Interest received by a SCI?

  You must declare your income from an SCI on your Luxembourg tax return. For French SCIs, income only needs to be declared if the SCI is subject to income tax and not corporation tax. How do I add the income of a French SCI?Few readers

• How do I report income from social rental management?

  Tax year 2024: You benefit from a 90% tax exemption on this net rental income. Tax year 2023: You benefit from a 75% tax exemption on this net rental income. This is how you indicate it in your tax return on taxx.lu : First of all, you need to tick the "Our household received rental income" box in the "Tax situation" category. Then, in the "Rental incoFew readers

• How to calculate the rented portion when only part of your main residence is rented out?

  If you're renting out only part of your main residence (e.g., a room or a floor), you need to calculate what percentage of the total living space is actually rented. This helps determine the taxable rental income and how to fairly allocate deductible expenses. Rented portion (%) = (Rented area in m² / Total area of the property in m²) × 100 Example: Total area of your home: 120 m² Area rented out (e.g., a floor or a room): 30 m² Calculation: 30 m² / 120 m² = 0.25 → that means 25 %Few readers