Services

Tax declaration

Filling out your tax declaration is not always easy. Who has to declare what? Can I reduce my tax burden? What are the subtleties this year?

The OGBL keeps you informed.

Each person who is required to complete a declaration receives the 100F form either by mail or an invitation to complete it online from the ACD. The completed return must be returned by 31 December of the current year.

Taxpayers who are not obliged to file a return, but who wish to do so in order to reduce their tax burden (declaration of special expenses e.g. insurance premiums, interest charges, house purchase saving plan contributions, annuities paid in connection with a divorce, donations or extraordinary expenses e.g. sickness, disability costs, etc.), can complete a tax declaration up to 31 December.

The OGBL offers its members free assistance in filling out their tax returns. You can take advantage of this service by following the procedure described in the document downloadable here (in french) and by sending us the complete file by 8 December 2025 at the latest.

In order for the OGBL to be able to draw up your tax declaration, you must submit your tax return – the first 4 pages of the 100F form (formulaire 100F) in with your personal details – and the necessary supporting documents the following address:

OGBL – Luxembourg
Service Déclaration d’impôt
31, rue du Fort Neipperg
L-2230 LUXEMBOURG

You can also send us the first 4 pages of the 100F with supporting documents email to impots@ogbl.lu provided the document is in PDF format.

In order to help cross-border workers better understand how to draw up their tax declaration, the OGBL organizes a series of tax conferences in neighboring countries every year. These conferences are open to the general public.

  • Simplification of Procedures, Modernization, and Digitalization of Tax Returns

    We would like to inform you that the Luxembourg Inland Revenue (ACD) is launching its “simplified pre-filled tax return” project in March 2025. This is a tax return pre-filled by the administration with information received from employers and government institutions (ADEM, CAE, CNAP, FNS).

    This project is not for everyone. Those eligible are taxpayers who are required to file an income tax return, but who only have ‘salary and/or pension’ income with a flat-rate minimum for special expenses, with no expenses to deduct. In other words, taxpayers who have no mortgage, personal loan, life insurance, etc.

    Eligible individuals will be selected by the administration itself.

    Timeline

    MARCH 3, 2025

    A voluntary invitation letter for the simplified pre-filled tax return will be sent to eligible individuals.

    APRIL 7, 2025

    Deadline for concerned taxpayers to respond:

    YES

    • Sign the letter and indicate agreement.
    • Send the document to the administration.
    • Any taxpayer who has responded favorably to the invitation before April 7 will receive, starting May 5, 2025, the proposed simplified pre-filled tax return for verification.

    Only if in agreement, it must be signed and returned to the tax administration.

    In case of disagreement (incorrect or incomplete declaration), the taxpayer must, as in previous years, choose the method of completion or submission with changes via:

    MyGuichet.lu or paper form version.

    NO or NO RESPONSE

    As in previous years, the taxpayer can choose how to fill in or send the form via: MyGuichet.lu or paper form.

    For all other taxpayers, i.e., all those who are not affected by this project and who will therefore not have received an invitation from the tax authorities:

    NEW DATE FOR AVAILABILITY OF FORMS: 1st Monday in April, i.e., April 7, 2025

  • More information about the professional expenses

    Professional expenses are expenses incurred directly for the purpose of acquiring, securing, and maintaining income. All these expenses are tax-deductible if they exceed an annual lump sum of 540 € per employee:

    • professional (Chamber of Employees or Chamber of Civil Servants and Public Employees) and trade union contributions (e.g. for the OGBL);
    • expenses for typical professional clothing;
    • expenses for work tools (e.g. professional kitchen knives for chefs, professional scissors for hairdressers, educational books/textbooks for teachers, etc.);
    • professional development expenses (continuing education, master craftsman’s certificate);
    • expenses related to the maintaining of a home office (e.g. self-employed and teachers)
      >> More info on the home office ;

     

    Source (only in French): https://impotsdirects.public.lu/dam-assets/fr/legislation/legi21/2021-06-04-LIR-105-2-du-462021.pdf (21.3.2023)

Contact us

For more information and in case of problems contact the SICA of the OGBL. Just call +352 2 6543 777, send a message via contact.ogbl.lu or come to one of our 18 agencies

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