Resident taxpayers liable for taxation (taxation by assessment) are required to report their income by filing a tax return (form 100).

Subject to certain conditions, the tax return can be completed and filed online via MyGuichet.lu.

In order to obtain the reimbursement of any excess tax withheld at source, employees or pensioners can - upon request - regularise their tax situation according to their personal situation:

• either through taxation by assessment (form 100);
• or by way of an annual adjustment (form 163 R).

The tax return (form 100) should be filed with the relevant tax office preferably by 31 March of the year following the tax year in question, and observing the specific submission deadlines indicated by the different departments of the Luxembourg Inland Revenue (Administration des contributions directes - ACD).

For more details, visit  MyGuichet