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Different kinds of taxation

How can I be taxed collectively if I am married?

In order to be taxed collectively you must be married by 31 December of the tax year.

Different kinds of taxation

How can I be taxed collectively in a case of a partnership (PACS) ?

To file a joint tax declaration two conditions must be fulfilled :

The civil partnership must have existed for the entire tax year, i.e., from 1 January to 31 December.
During that period, the civil partners must have shared a common home or residence.

On taxx.lu, you must indicate that you are "In a partnership" in the "Personal data" form. Then you will be able to enter your partner's details in the various forms.

Different kinds of taxation

How can I be taxed individually in case of a partnership (PACS)?

If you are in the case of a partnership but still wish to be taxed individually you must :


Indicate "Single" as your civil status.
Make two declarations (one for each person)
Divide your loans, insurances, etc. (50% on one statement, 50% on the other)

Different kinds of taxation

How can I be taxed individually if I am married?

If you want to be taxed individually, you must complete the tax return together and tick the relevant box on page 4. You must then both sign on the last page.

NB: Such a simulation cannot be carried out on taxx.lu at the moment. Only collective taxation can be done on taxx.lu.

Different kinds of taxation

What are the tax implications of a partnership (PACS)?

The fiscal impact of a life partnership (PACS) varies for tax purposes. Initially, partnered couples retain 'single' tax status (tax class 1 or 1a) on their monthly salaries, not transitioning to the more advantageous 'married' tax class 2.

Different kinds of taxation

What is the tax impact of marriage in Luxembourg?

What is the tax impact of marriage in Luxembourg?
For married couples, the situation is not exactly the same, depending on whether you are a resident of Luxembourg or a non-resident. There is a difference in terms of the withholding tax levied on your monthly salaries:



Different kinds of taxation

How to determine the most advantageous taxation for a partnership (PACS)?

To find out which is the most advantageous form of taxation for a civil partnership (PACS), follow these steps:


Different kinds of taxation