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.Some readers

• How do I submit form 190/210 to MyGuichet.lu?

  Form 190/210 must be submitted as an annex to the tax return. First, submit your tax return (Form 100) on MyGuichet. Please follow these steps: How do I transfer my tax return to myguichet.lu? (Only F100 NOT for F163!)Few 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 €59 per form. This fee applies per property, whether it is a residential unit, commercial space, or a mixed-use building.Few readers

Information about the rental property

• Where can I find the cadastral reference or registration number for a foreign property?

  Cadastral reference You can usually find it: In the notarial deed of purchase or property title. On local property tax documents. In land registry extracts or from the country’s cadastral authority. The name and format differ by country: France: numéro de parcelle Belgium: division, section, numéro Germany: Flurstücknummer Registration number Usually found: On the notarial deed (first or last page). In official land registry records.Some readers

• Where can I find the cadastral reference or the registration number of the notarial deed in Luxembourg?

  Cadastral reference This is a unique identifier for a property in Luxembourg. You can find it: In your notarial deed of purchase: usually within the property description, such as: On your land tax assessment or a cadastral record from the Administration du Cadastre et de la Topographie (ACT). Online, using the Luxembourg Geoportal (map.geoportail.lu) by searching for your address and enabling the "Cadastre" layer. Notarial dSome readers

• How is the price of the land in a rental property calculated when this information is not provided?

  As a general rule, when the price of the land is not specified, it is common practice to value the share of the land at 20% of the total purchase price of the property.Few readers

Depreciation

• What is the depreciation rate for rented property ?

  A rental property can be depreciated on a straight-line basis, which allows the owner to deduct part of the value of the property each year as a tax expense. The rate of depreciation applicable depends mainly on the year in which the property was built. Note: depreciation applies only to the value of the building, not the land. By default, the authorities consider that the land represents 20% of the total purchase price, unless there is proof to the contrary. Situation from tax year 2024Some 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:Some 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

Deductible 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 proSome 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

• Where do I indicate interest on a loan for a rental property?

  The loan interest you pay on a loan taken out for a rental property must be declared in the ‘Rental income’ section of your tax return. This interest is a deductible expense that reduces your taxable rental income.Few readers

• Are charges recovered from the tenant (e.g. water, heating) deductible?

  No. Charges recovered from the tenant (such as water, heating or common charges) are not deductible, as they are not expenses ultimately borne by the landlord. They are recharged to the tenant and are therefore tax-neutral.Few readers

• Are insurances related to the rental property (home insurance, rent guarantee insurance) deductible?

  Yes. Insurances related to the rental property such as home insurance or rent guarantee insurance are deductible, as they represent expenses actually borne by the landlord to generate rental income.Few readers

Foreign rental income and specific situations

• 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

• 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

• Does the income of a SCI have to be indicated?

  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 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

• 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 do I declare income from renting out a property through Airbnb ?

  To declare income from renting out an Airbnb, go to the “Rental income” category and enter the address of the building. Under “Particular situations”, answer “Yes” to the question “Do you rent out your property through Airbnb?" and indicate the number of days the property was rented out on Airbnb. If you have rented out the property for more than 90 nights per year, theFew readers

Net rental income calculation

• 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

• 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