Who has to file a tax return in Luxembourg?
1. A resident taxpayer is required to file a tax return when:
- wage income/pension income exceeds:
- the 100,000 EUR/year (if tax class 1 and a tax deduction form)
- 36,000 EUR/year (if tax class 2 or tax class 1 and several withholding tax forms)
- the 30,000 EUR/year (if tax class 1A)
- for other incomes, it is necessary to study case by case
2. A non-resident employee may file a tax return if he or she receives more than 50% of professional income in Luxembourg.
A non-resident employee may be treated as a resident and must file a tax return if:
- Belgian resident: 50% or more of the household's professional income is taxable in Luxembourg
- French resident: 90% or more of the household's worldwide income is taxable in Luxembourg (if married, it is sufficient for one of the taxpayers to satisfy this condition)
- French resident: the annual net income not taxable in Luxembourg does not exceed EUR 13000 per year
What is the deadline for filing a tax return?
The tax administration advises to file this return before March 31 N+1.
Breedewee Fiduciaire, if you have not yet declared anything, will assist you because you have until 31 December N+1 (with some exceptions) to make this declaration and optimise your tax deductions in Luxembourg.
Why use Breedewee Fiduciary to prepare your statement?
Our expertise is fully expressed in "complex" situations, such as :
- married or unmarried border workers
- border couple, one of whom does not work in Luxembourg
- specificities of the tax classes, especially in case of divorce
- diversified income (salaried employee, liberal profession, capital income, pension...)
- Luxembourg residents: optimisation of deductible expenses
- independent: optimization of deductible expenses
According to the tax rules in force in Luxembourg, we could arrive at three possible results after studying your situation:
- You are not obliged to file a tax return in Luxembourg.
- You are not obliged to file a tax return in Luxembourg but it would be advantageous for you to do so.
- You are obliged to file a tax return in Luxembourg.