Resident and non-resident taxpayers subject to tax (taxation by assessment) are required to declare their income by producing a tax return (form 100).

Depending on their situation (married, in a couple or single, with or without children), taxpayers are taxed either jointly or individually. Taxpayers who are taxed jointly produce only one tax return listing all their income. The tax is determined based on the taxpayers' global joint net income and is payable by them as a unit.

Deadlines: The tax return (form 100) must be filed with the competent tax office preferably before June 30 of the year following the tax year in question, and respecting specific submission deadlines indicated by the various directorates of the Direct Tax Administration (ACD). But your tax return must be sent before December 31 of the year following the tax year in question

You can book an online tax consultation at Advensys Conseil and obtain a simulation of your private or family (joint) tax rates.

For more questions or to complete your annual tax return, please send a message to: contact@advensys-conseil.lu