Filings for a non-resident
A non-resident person is generally subject to tax on their Luxembourg sourced income, subject to any double tax relief (6.2). They may need to file an income tax return if they are wish to have joint taxation with their partner, receive directors fees or have a spouse who earns at least 90% of their income form Luxembourg.
If an income tax return is not required and the employee has worked in Luxembourg for less then nine months then the individual may request an adjustment of tax withholding by way of the annual adjustment procedure. This procedure determines
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Web page updated on 17 Mar 2025 14:33