Publié le 25 August 2024
The models of tax declarations in Luxembourg: Which forms to use ?
In Luxembourg, there are multiple models of tax declarations which vary depending on the tax situation of a taxpayer.
Form 163 and Form 100 are tax declaration documents which are used to declare your revenues and your deductible expenses. Both forms allow you to apply for reimbursements or to settle unpaid tax debts. Despite their differences, submitting one instead of the other one of the two forms will not alter your ultimate tax outcome.
It is essential to not their distinctions:
Form 163:
Form 100:
- if your taxable household income exceeds 100.00€ per year
- in the case of a combination of several forms of remuneration where the taxable income exceeds 36.000€ for taxpayers in tax classes 1 and 2 and 30.000€ for taxpayers in tax class 1a
- if you are a non-Luxembourg resident, as they are taxed at a fixed rate
Or if your taxable income in Luxembourg is not subject to withholding tax, as for example:
- income from the practice of a liberal profession
- income from property rental
- salaried income paid by a foreign employer or pensions paid by foreign pension funds
- taxable income comprising more than €1,500 of net income from transferable securities subject to withholding tax
- taxable income which includes more than €1,500 of directors' fees
- non-separated spouses, one of whom is a resident taxpayer and the other a non-resident person, who has opted to be taxed jointly and has provisionally obtained tax class 2 on their withholding tax form
If you do not meet any of the above conditions and tax administration has not specifically asked you to submit Form 100, then choose Form 163.
Form 163 or ‘annual statement’ is a simplified tax declaration.
This form is used in particular in the following cases:
- in case of a student starting their professional career during the year.
- if the taxpayer, employee or pensioner, has had periods of changing or zero monthly remuneration during the year.
- if the non-resident employee works in Luxembourg for less than 9 consecutive months during the tax year.
- in case of a change in family situation resulting in a tax change, for example, the birth of a child to a single taxpayer with a change from tax class 1 to class 1A during the year …