Resident and non-resident taxpayers liable for taxation (taxation by assessment) are required to report their income by filing a tax return (form 100).

Depending on their situation (married, in a partnership or single, with or without children), taxpayers are taxed either jointly or individually. Taxpayers who are taxed jointly only file a single tax return listing all of their income. The tax is determined on the basis of the taxpayers’ aggregate joint net income, and is payable by them as a unit.

Deadlines : The tax return (form 100) should be filed with the relevant tax office preferably by 30 of June of the year following the tax year in question, and observing the specific submission deadlines indicated by the different departments of the Luxembourg Inland Revenue (Administration des contributions directes – ACD). But obligatory  your tax return must be sent before 31st of December of the year following the tax year in question.

You can book Online Tax Consultation at Advensys Conseil and get simulation of your private or family (joint) tax rates.

For more questions and filing your Tax Return 2022, please, message here : taxes@advensys-conseil.lu