The essential guide for individuals in Luxembourg


The essential guide for individuals in Luxembourg

Tax, social security, labor environment, immigration

The purpose of this document is to provide a general overview on the tax and social security legislation applicable to individuals in Luxembourg, as well as on the labor environment and the immigration regulations.

This document has been designed purely as a guide and its application in practice will depend on the circumstances.

Users of this guide encountering particular problems are therefore urged to seek appropriate professional advice before relying on the contents of this guide, which is not intended to act in any way as a substitute for such advice.

This guide contains information on the following topics:

  • Taxable income
  • Employment income
  • Entrepreneurial income
  • Pension and annuities
  • Dividends and interest
  • Rents and royalties
  • Capital gains
  • Deductions and allowances
  • Tax administration
  • Other taxes
  • Social security contributions
  • Social security benefits
  • Cross-border workers situation
  • Labour environment
  • Immigration
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