MY TAX
List of documents to collect
Here are all the documents you need to collect for your tax return or annual statement in the Grand Duchy of Luxembourg
Frequently asked questions
A lot of information is likely to influence your taxation.
In addition to the requirement to report most of them, some may allow you to recover excess taxes that would have been taken at the source of your income.
Whether you are a Luxembourg resident or not, it is important to gather all the documents needed to justify any income received by your household during the year (in Luxembourg or abroad) as well as certain expenses paid by your household.
The Tax Administration does indeed request supporting documents for the information contained in your tax return. My Tax will tell you which documents to attach. We recommend that you make copies before sending them.
It is important to have all these documents to file your tax return via the « My tax return » tab of your VIREO personal space.
If the organizations that must provide you with these documents (public institutions, banks, insurance companies, …) have not sent them to you, you can contact your financial advisor using the « My advisor » tab in your VIREO personal space. He will assist you in gathering the required information and documents.
Below is a complete list of the documents and information required to complete your tax return (or annual statement) via the « My tax return » tab of your VIREO personal space.
Documents to collect
1
Identification data
Information related to the persons composing the household (…)
2
Professional income
Information related to the professional income your household has received (…)
3
Income from assets
Information related to rental income, pensions received, movable assets, (…)
4
Main residence
Information related to the acquisition of a principal residence as well as (…)
5
Expenses & charges (A)
Information related to certain deductible expenses & charges (…)
6
Expenses & charges (B)
Information related to certain deductible expenses & charges (…)
Identification data
Information related to the persons making up the household and documents concerning the links established between the members of the household.
- Luxembourgish registration number of the members of the household
- Luxembourg registration number of the children not in the household
- Proof of a contract of partnership / pacs / legal cohabitation
- Proof of an invalidity recognised by a Luxembourgish or foreign social security body
Professional & student income received
Information related to the professional income your household has received (in Luxembourg and/or elsewhere) and the expenses directly related to this income.
- Certificate(s) of annual income from Luxembourg and/or abroad as a student, an intern and/or an employee (salary, pension, student job,...)
- Annual income certificate(s) as independent manager of a company with share capital resident* in Luxembourg or abroad
- Balance sheet or profit/loss account from an independent activity in a physical person (sole proprietorship) whose permanent establishment** is in Luxembourg or abroad
- All other regular or occasional income
-
Proof of expenditure in direct relation to an activity as an employee (training costs "in order to keep a job" - typically professional clothing - professional literature - ...)
(*) and (**) see FAQ for more information
Income from assets received
Information and documents related to rental income, pensions received, all income from movable and/or real estate assets,…
-
Proof of rental income received for one or more properties (land, house, apartment,...) located in Luxembourg and/or abroad as well as all invoices paid in relation to these property(ies) :
- notarial deed & notary's invoice
- date of construction & date of completion
- rents received
- loan interest expense
- life annuity(s) in relation to these property(ies)
- property tax, cadastral income, management fees, maintenance fees & repairs, insurance, ... - Evidence of pensions received in the context of a separation or divorce, a special obligation (life annuity), an insurance company (accident, disability,...),...
- Proof of income from movable capital (dividends, interest,...) received in Luxembourg and/or abroad
- Proof of sale or transfer of a property (land, house, apartment,...)
-
Sale or cessation of securities in a capital company* in Luxembourg and/or abroad (holdings or shares) or of an activity related to a sole proprietorship (in a physical person) whose permanent establishment** is located in Luxembourg or abroad
(*) and (**) see FAQ for more information
Main residence (family)
Information and documents related to the acquisition of a principal residence as well as certain expenses related to its financing and renovation.
-
Certificate of interest expense loan(s) / credit(s) or annuity(s) paid for the main residence located in Luxembourg or abroad and :
- personally occupied by your household
- or intended, in the near future, for a housing need (land, property under construction,...) -
If the main dwelling was acquired during the year for which the tax return is made :
- notarial deed & notarial invoice(s)
- date of construction & completion date
Deductible expenses & charges paid
Information and documents concerning certain expenses and charges deductible in the Grand Duchy of Luxembourg (insurance, loans, childcare, etc.).
- Certificates of interest expenses of one or more personal loans taken out in the European Union
- Certificates of interest expenses of one or more current account(s) or VISA card(s) in negative
- Justifications for maintenance payments paid to a former spouse and/or children
-
Certificates of insurance premiums* written in Luxembourg or in the European Union :
- life/death insurance paid in single premiums or periodic premiums (old-age pensions, pension savings, outstanding balance, etc.).
- civil liability insurance (auto liability, motorcycle liability, private life liability, family liability, home liability, hunting liability, fishing liability,...)
- personal insurance (health insurance, mutual insurance, accident, disability, loss of income,...)
- home savings plan(s)
(*) see FAQ for more information
Deductible expenses & charges paid (continuation)
Information and documents concerning certain expenses and charges deductible in the Grand Duchy of Luxembourg (insurance, loans, childcare, etc.).
- Proof of childcare expenses (nursery, au pair,...)*
- Proof of domestic expenses (cleaning person, household staff - outside the gardener,...)**
- Justifications for care and assistance expenses due to a state of dependency requiring the assistance of others***
- Proof of extraordinary expenses (lawyer, illness, maintenance of needy relatives, funerals, cures, diet,...****
- Certificate of donations made to foundations and/or organizations recognized as being of public utility or to cultural institutions *****
-
Invoice for the purchase of an electric or hybrid car, a pedelec or an adult bicycle
(*) (**) (*) (***) (****) (*****) (*****) see FAQ for more information
