Posted on 26 August 2024
Tax declarations for cross-border workers: The complete guide for 2023
If you work in Luxembourg, but you reside in a neighbouring country, such as France, Belgium or Germany, you are considered a cross-border worker. As a cross-border worker, your tax obligations may be a little more complex than those of Luxembourg residents. This guide explains how to file your tax return in Luxembourg in 2023 if you are a cross-border worker.
Tax Assimilation of Non-residents
Conditions for the assimilation:
- 90% of income in Luxembourg: Cross-border workers have to produce 90% of their yearly income in Luxembourg, which is verified individually for each spouse of partner.
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Foreign income lower than 13.000€: The sum of the net income not subject to tax in Luxembourg must be less than 13.000€ annually.
How taxx.lu facilitates the tax declaration for cross-border workers
- The Adding of Income: The taxpayer combines all their income, Luxembourgish as well as foreign, on the website.
- Automatic Verification: taxx.lu automatically verify if an assimilation is possible.
- Autofill: If the conditions are met, the request for assimilation is generated automatically by the platform, therefore simplifying the process.
Calculation of the tax rate
Advantages of the Tax Assimilation
- Profit of the same tax deductions as residents, such as deductions for children, interests on mortgages, or social security contributions.
- Optimise your tax situation by reducing your tax burden thanks to additional deductions.