Personal taxation · Luxembourg
Tax return documents in Luxembourg: checklist by profile
Start with the annual certificates of income and withholding, then the supporting documents for your household and your expenses. Add the documents specific to foreign income, property and business activities. The final list depends on the year and the form used; you do not need to provide any sensitive document to consult this checklist.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
The common file
- Tax year and copies of letters from the Luxembourg Inland Revenue (ACD) relating to the file.
- Family situation and any changes of residence during the year.
- Annual salary or pension certificates and the corresponding withholding.
- Draft return, previous return and latest tax assessment notice if a comparison is needed.
- Annual certificates for insurance, pension savings and interest relevant to the claim.
Additional documents by profile
| Profile | What to prepare | Useful check |
|---|---|---|
| Couple | Income of each partner, marriage/partnership and changes in situation | Same year and complete data to compare the options |
| Cross-border worker | Foreign income, spouse's income where needed, days worked per country | Distinguish residence, tax treaty and assimilation to resident taxpayers |
| Landlord | Leases, rent statements, charges, deeds, financing and works | Separate receipts, expenses and depreciable base |
| Investor | Annual statements, dividends, interest and withholding | Identify the nature, country and treatment of each income item |
| Self-employed | Accounts and business supporting documents | Separate the business result from private transactions |
Checking a certificate before filing it away
Check the name, year, amount, currency and issuing body. A monthly loan instalment does not replace the annual interest certificate. A portfolio statement does not necessarily replace the breakdown of income and withholding.
Do not deduct an amount simply because a certificate exists. Eligibility, the ceiling, the category and the conditions specific to the year still need to be checked.
Fictitious example: a cross-border couple's file
The employee working in Luxembourg sends their certificate but leaves out the spouse's foreign income. If assimilation to resident taxpayers and a household rate calculation are being examined, the file is incomplete. The checklist should flag this missing data before any saving is announced.
Sending and keeping documents
You can consult this page without an account. The public form is for explaining what you need, not for uploading an identity card or a tax certificate. Once the engagement has been agreed, use only the agreed transmission channel.
Keep an organised copy of the documents, the version sent and the proof of filing. The firm specifies any additional documents needed in each case; this checklist does not cover every profile.
The firm’s other tax engagements
Depending on your situation, the firm also handles tax, VAT and payroll, the regularisation of late tax filings and assistance during a tax audit. Fees are listed in the firm’s fee grid.
Official sources and scope
- ACD: forms for individuals
- Guichet.lu: electronic filing and deadlines
- Guichet.lu: annual tax adjustment for residents
The rules apply to the year and profile concerned. Examples flagged as fictitious explain a method; they are not an individual validation. The documents and options of your file are covered by a separate engagement.