Publié le 15 November 2024
Luxembourg tax statement: A guide to understanding your tax assessment
Learn how to read and understand your tax assessment with our detailed explanations. Discover the key elements, how to verify your tax information, and anticipate potential adjustments.
Receiving your tax assessment can sometimes feel overwhelming due to the complexity of the information it contains. However, this document is essential for understanding your tax situation, the amount to be paid, or any refund you may be entitled to.
To help you, we have compiled clear explanations and practical documents to guide you through each section of your tax assessment.
In most cases, you will receive the "Bulletin de l'impôt sur le revenu" and the "Décompte". However, if you have foreign income, a third document called "Détermination du taux d'impôt global" may also be issued.
The "Décompte"
This document provides a detailed breakdown of payments made and any potential refunds or outstanding balances. It helps you verify whether you are entitled to a refund or if an amount remains due. This document is crucial for understanding the final outcome of your tax assessment.
The "Bulletin de l'impôt sur le revenu"
This document is an official document you receive once your tax return has been processed. It summarizes your income and tax situation for the relevant year. This bulletin confirms the data considered in the assessment.
In case of foreign income: The "Détermination du taux d'impôt global"
If you have declared foreign income, you will also receive a document titled "Détermination du taux d'impôt global". This document calculates your effective tax rate by considering your total income, including income exempt from taxation in Luxembourg due to international tax treaties. This rate is then applied only to your taxable income in Luxembourg, ensuring a fair and balanced taxation approach.
