Next to the tax reform, workers and pensioners having worked in Luxembourg either resident or non-resident taxpayers will have the choice betweeen three different ways of taxation in tax year 2018 :
Source : February 2nd, 2017 ACD press conference
If you are resident taxpayer in Luxembourg, the fiscal reform does not require any particular conditions to be filled.
But if you are a non-resident taxpayer, you will have to comply with the conditions of the tax assimilation to be assimilated to a Luxembourgour resident (i.e. treated like a resident for the Luxembourg income taxation).
For more information on those conditions, read « In 2018, married crossborder workers will have to face new tax rules ».
The choice berween (pure or with reallocation) individual or collective imposition is to be made via a joint request to be signed by each spouse.
This choice must be made before March 31st of the year following the taxation year.
After that date, the choice cannot be changed anymore.
An online tool (available on www.guichet.lu) is available to make your tax choice. Tax administration informs that the tax answers sent by guichet.lu will be first handled.
If you do not have made your choice for a way of taxation, the choice remains also possible by filling your tax return (to be submitted to the tax administration before March 31st of the year following taxation year.
For optimizing your personal tax situation, book a meeting now using our form
or directly here: