Dernière actualisation le 18 January 2022
Who has to make a tax return in Luxembourg?
ven if the tax return is not compulsory, it may be advantageous to do so in order to benefit from a tax refund. To find out whether or not you are entitled to a tax refund, simply do a free simulation on taxx.lu!
A resident taxpayer is obliged to file a tax return when :
- the taxable income of the household exceeds 100.000€ per year
- in case of cumulation of several remunerations (salaries and/or pensions) where the taxable income exceeds 36.000 € for taxpayers in tax class 1 and 2 and 30.000 € for taxpayers in tax class 1a.
Or if his Luxembourg taxable income is not subject to a withholding tax, as for example for:
- a profit from the exercise of a liberal profession
- income from the rental of a property
- Salaried income paid by a foreign employer or pensions paid by foreign pension funds
- a taxable income which includes more than 1,500 euros of net income from movable capital liable to withholding tax
- a taxable income which includes more than 1,500 euros in directors' fees
- non-separated spouses, one of whom is a resident taxpayer and the other is a non-resident person, who had elected to be jointly taxed and had been provisionally classified as tax class 2 on their tax withholding slip