Do you need advice ?
An advisor is available in every region of the Grand Duchy to offer you his services and his well-informed advice about insurance solutions :
First of all, not everyone is required to file a tax return. Some taxpayers are taxed at source, i.e. the tax is deducted directly from their salary or pension. This is the case for single, widowed, divorced or de facto separated residents who come under class 1 or 1a, and who only receive professional income in Luxembourg. This is also the case for married non-residents who come under class 1 and who only receive professional income in Luxembourg.
On the other hand, tax returns are compulsory for taxpayers who fall into one of the following categories:
Although you are not obliged to file a tax return, you may still do so on request, if you think it would be to your advantage. For example, if you have deductible expenses, tax reductions, tax credits, etc., you may be entitled to a tax refund.
To file your tax return in Luxembourg, you have two options: the paper version or the electronic version.
The paper version involves filling in model form n° 100, which you can download from the direct tax administration website, or receive by post if you request it. You must then return the duly completed and signed form, together with the required supporting documents, to the relevant tax office.
The electronic version involves filing your tax return online, via the MyGuichet.lu portal. To do this, you must have a private or professional space on the portal, and log in with a Luxtrust certificate or electronic identity card. You will then be able to access an electronic assistant that will guide you step-by-step through filling in your return, in line with your situation. You can also download model form n° 100 in PDF format, complete it and return it via the portal. You can attach supporting documents by scanning or photographing them with your smartphone. You then sign your return electronically and receive an acknowledgement of receipt.
Please note that cross-border commuters who decide to file a tax return in Luxembourg are not exempt from filing a tax return in their country of residence if necessary.
The paper version has the advantage of being simple and accessible to everyone, even if you don't have internet access or are not comfortable with digital tools. On the other hand, it also has disadvantages, such as:
The electronic version has the advantage of being quick, practical and secure. It allows you to:
On the other hand, the electronic version also has its disadvantages, such as:
The general deadline for filing your Luxembourg tax return is 31 December of the year following that during which your taxable income falls. For example, for 2023 income, you have until 31 December 2024 to complete and submit your return.
Please note that if you do not meet the deadline, you may be liable to penalties such as:
Here are a few tips to help you file your tax return correctly:
And don't forget that you can reduce the amount of income tax you pay by taking out insurance.
• Insurance contributions and premiums. The employee can deduct premiums paid to companies for life insurance (policy of at least 10 years), insurance in the event of death, outstanding balance insurance (to cover a loan), accident, invalidity or illness insurance.
• Contributions paid to mutual aid societies (supplementary hospitalisation, medical-surgical fund, etc.).
• Civil liability insurance premiums (vehicle liability, home liability, personal liability, etc.).
*This ceiling is aggregated into a single amount, which is a maximum of €672. This ceiling of €672 is increased by the same amount for the spouse and for each child in the household.
THE SINGLE PREMIUM FOR OUTSTANDING BALANCE INSURANCE
RETIREMENT SAVINGS PREMIUMS
SUPPLEMENTARY PENSION PLAN
You can contact one of our agents to optimise your deductible premiums.
If you have any doubts or difficulties, you can also consult the guichet.lu website or contact a tax adviser who will be able to draw up your Luxembourg tax return.