FAQ
Luxembourg

The deadline for filing the tax return for the previous calendar year is 31st of December. The deadline for the year 2023 is 31st of December, 2024.

We are able to help you obtain these documents from Luxembourg:

• Certificat de salaire: certificate of taxable incomes,
• U1: it proves the entitlement to unemployment benefits after your return from abroad,
• S1: it entitles the taxpayer to use the full health care in the home country while working in different country in the EU.

In addition, we can help you obtain an EWR form to give you unlimited taxpayer status. This will enable you to claim a refund and qualify for various other tax reliefs.

The Certificat de salaire is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a Certificat de salaire form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a Certificat de salaire form from each of them.

To obtain a U1 form, you will need the following documents:

• Power of Attorney (obtained from us),
• payslips or an annual income certificate Certificat de salaire,
• all employment contracts for the given period,
• all employment termination certificates for the given period,
• other documents.

It always depends on your situation. We will be happy to obtain the U1 form for you. Read how the service works or fill in the order form straight away.

You can claim your tax refund from Luxembourg up to 1 year back.

In 2024, you can only file a tax return / claim a refund for the tax year 2023.

Late filing of your tax return can result in a penalty in the form of a 10% tax increase. In addition, you can be fined between €25 and €250.

Failure to file a tax return may result in automatic taxation based on an estimate of your income.

No, you must file a tax return in addition to paying the fine.

To file the tax return you will need these documents:

• a confirmation of taxable incomes (Certificat de salaire) from each employer,
• EWR, which documents local income from your home country,
• ID card / passport,
• marriage certificate or birth certificate of the child, if any.

The Certificat de salaire is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

The tax office will process the tax return and then pay the overpayment. The whole process takes on average 2 ‑ 12 months from the time the tax return is filed.

Yes, spouses can file a joint tax return and get a possible higher refund. This is only worthwhile if the spouse's net income is less than €13 000.

After filing your tax return, the tax office will send you a tax assessment stating the amount of tax and the due date.

Individuals in Luxembourg are assigned a tax class. There are 3 tax classes:

• Class 1 for single persons,
• Class 1a for single persons with a child and for single persons who have reached the age of 65 till the 1st of January,
• Class 2 for married persons and persons in a registered partnership (subject to certain conditions).

Married persons who are non‑resident and does not live separetely are in Class 1. If certain conditions are met, they can apply to benefit as tax residents and be placed in Class 2 (generally the tax class for residents and unseperated married couples). In this case, they must then file a joint tax return.

Identification number / file number (Numéro de dossier or Matricule) is an 11‑digit number, which is issued to Luxembourg taxpayers. The number is included in the letters you will receive from the Luxembourg tax office when you have to file your tax return. Keep this number carefully as you will need it to file your tax return.

The obligation to file a return in Luxembourg depends on several factors. In certain cases, you are obliged to file a tax return, for example if you have income from more than one job or if you run a business in Luxembourg.

There are also specific situations where filing voluntarily may be worthwhile, for example, to obtain tax overpayment thanks to tax credits and deductions.

PD U1 form (Confirmation of periods to be taken into account for unemployment benefits) is a confirmation of employment abroad during which your employer paid unemployment insurance contributions on your behalf.

The form is issued by the foreign employment office after the employment termination and is submitted to the employment office in your home country or the country where you are claiming unemployment benefits.

You will need to present this document when you return from abroad to your home country or another EU country to claim unemployment benefits.