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Taxes

Updated : 26/03/2014

Income taxes abroad

What's your situation?

I'm an employee

Which income will be taxed in Luxembourg?

  • Live in Luxembourg? (min. 6 months in the tax year) You must pay tax on your worldwide income there.

  • Lived in Luxembourg? (but less than 6 months in a tax year) You only pay tax on income earned there.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Luxembourg after deduction of taxes and social security contributions?

Income tax calculator - Luxembourg français

Income tax

At the beginning of every tax year, you must register for a tax card at the town hall français. This indicates your tax category and the applicable rates:

Category

Status

Rate

1

everyone else - all single people under 65 with no children or other dependants living in the household

3.71 -  38.95%

1a

single/widowed people over 65

single/separated/widowed/divorced people with dependants living in the household

0 - 38.95%

2

married couples (assessed jointly)

0 - 38.95%

In calculating your taxable income, take into account any applicable allowances or deductions for expenditure.

When and how do you pay?

Your employer deducts tax and social security contributions from your salary.

If your income is from salary only, filing an annual tax return is optional (deadline — 31 March).

Annual tax return forms - Luxembourg français

Tax calendar - Luxembourg français

How to appeal/complain

If you disagree with your tax assessment, you can appeal — within 3 months — to the tax office français or Directorate for direct taxes français.

For details of exactly where and how, see your tax assessment letter.

Links

Luxembourg central tax office français

EU tax law – by country

Taxes for the self-employed français

Check also what your EU rights are.


Contact points

Local tax offices - Luxembourg français

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