LUXEMBOURG PERSONAL TAX RETURN

In addition to the personal information required to be completed on pages 1 and 2 of the Luxembourg annual tax return, the following list is a summary of the most common documents that are necessary to complete the tax return.

PERSONAL INFORMATION AND CHILDREN
If children not at home and you are supporting more than 50% of educational and subsistence
Name
Amount paid: (max. €3,480 per annum per child)

For the items listed below, documentary proof of payment or receipt such as certificates, contract, copies of bank statements, etc. will be needed.

SALARIES / PENSIONS
Salary / pension certificate from employer
If residence in Luxembourg began/ceased during the year, salary / pension certificate from employer for the period worked abroad.
Work related expenses:
- Relevant literature
- Personal education
- Legal fees as employer

SPECIAL EXPENSES
Permanent charges (alimony to ex wife) max. €20,400
Interest paid on loans in Luxembourg or abroad (certificate from bank): €672 per person
Premiums paid to insurance companies : €672 per person
Premiums paid to a friendly society (ex. caisse médico chirurgicale)
Premiums paid for pension-insurance From €1,500 to €3,200 depending on your age (per spouse)
Premiums paid to a building society €672 per person
Social security payments in Luxembourg or abroad
Donations over €120 per annum per receipt from charity

EXTRAORDINARY CHARGES
Medical expenses
Parent or family financial support
Child minder/cleaner

RENTAL INCOME
Rental income on houses in Luxembourg
Related costs : insurance, agents, property tax, etc.
House occupied by yourself:
Valeur Unitaire
Interest paid and year-end balance of the mortgage.

INVESTMENT INCOME
1. Investment income subjected to Luxembourg withholding tax
Type
Amount
2. Investment income not subjected to Luxembourg withholding tax
(foreign shares dividends, SICAV, bonds, zero bonds, deposits, current account, etc.).

EXTRAORDINARY INCOME
Redundancy payments, salary or income from previous years, and lump sum pension payments.

COMMERCIAL PROFIT / INDEPENDENT PROFESSION
Net Profit (Income - costs or profit and loss account)
Director fees

OTHER INCOME
Capital gains on shares (sold within six months of purchase) or real estate.

If you need our assistance in completing your tax return, just contact us and we will help you out.