We would remind you that the personal income tax return for 2023 must be filed by 31 December 2024 at the latest (date of receipt by the tax office, not the date the return is sent).
Who is obliged to file a tax return?
A) In the case of income from which tax has been deducted at source :
o Where Luxembourg taxable income exceeds 100,000 euros.
o When a household (resident or non-resident) has a combination of several
income and the aggregate amount of this taxable income exceeds :
€36,000 for single and married taxpayers (classes 1 and 2)
€30,000 for single taxpayers with dependent children (class 1a)
o Where a non-resident household has opted to be treated as a resident in order to regularise the tax rate shown on its withholding tax form(s).
o Where taxable income includes more than €1,500 of income from transferable securities, tantièmes.
B) In the case of income not subject to withholding tax, where a household (resident or non-resident) has other income taxable in Luxembourg in excess of €600 per annum (rent in Luxembourg, various benefits, etc.)
Who can file a tax return?
o Resident taxpayers who wish to deduct deductible expenses such as mortgage interest, special expenses or other extraordinary expenses.
o Non-resident taxpayers who apply for tax assimilation in order to claim deductible expenses in the same way as residents (see above).
o Taxpayers who are partners, civil union partners or legal cohabitants and who wish to be taxed together in order to benefit from collective taxation, in accordance with tax class 2.
o Married taxpayers, not living separately, one of whom is a taxpayer
resident and the other non-resident and who jointly opt for a joint tax return.
Should you require any further information, please do not hesitate to contact us.
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