Personal taxation · Luxembourg
Moving to or from Luxembourg: the partial tax year
Moving to or leaving Luxembourg may require you to distinguish several periods and categories of income within the same year. Your registered address and tax residence must be checked, and income and deductions then allocated under the applicable rules. A standard annual calculation is not always enough.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
Build a factual timeline
- Dates of the move and of when the homes became available.
- Start and end of employment contracts or pensions.
- Situation of your spouse, children and household.
- Periods and places where activities were carried out.
- Dates of income or particular events.
Your address does not settle the whole question
Registration or deregistration with the municipality is a useful document, but tax residence is determined by the criteria of domestic law and, where necessary, by the tax treaty. Two States may request information about the same year without any need to invent an automatic allocation rule.
The number of days is not a sufficient universal test. The available home, the stay and the household's ties must be examined case by case.
Handling the partial year
You need to distinguish what falls under the period of residence, the period of non-residence and the rate rules. Some flat-rate allowances, tax credits or caps may have different duration conditions; do not apply the same pro rata to all of them.
Fictitious example: an employee arrives in September after working in another country. Four months of Luxembourg salary do not necessarily describe the whole tax file. Prior income and the tax treaty must be examined.
Documents and tools
Prepare the certificates from both countries, leases or deeds, proof of the change of residence and any tax assessment notices received. A foreign tax return already prepared can help reconcile the data but does not replace the supporting documents.
The 2025 tax scale simulator does not determine residence, pro rata calculations or treaty effects. Calculators limited to a full year of employment should direct this case to a review.
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: assessment based on a tax return
- ACD: tax treaties in force
- Guichet.lu: tax return, filing and correction
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.