Tax class |
|
| Tax class allocation |
| (Consult the entries on your tax withholding card) |
|
without children |
with child(ren)
belonging to
the household * |
aged over 64
on January 1 of the
year |
| Single |
1 |
1a |
1a |
| Married ** |
2 |
2 |
2 |
| Separated *** |
1 |
1a |
1a |
| Divorced *** |
1 |
1a |
1a |
| Widower *** |
1a |
1a |
1a |
Married, cross-border worker taxed jointly
with his/her spouse **** |
n/a
(orverall rate) |
n/a
(orverall rate) |
n/a
(orverall rate) |
|
| * Taxpayer benefiting from a tax reduction for child(ren) |
|
** The married taxpayer, non-resident of the Grand Duchy of Luxembourg, taxable for less than 90% of his professional
and non-professional income is placed in tax class 1.
The married taxpayer resident in Belgium, whose professional income taxable in Luxembourg are less than 50% of
the professional income of the household is placed in tax class 1.
The resident or non-resident taxpayer, separated or divorced and benefiting from the provisions of the transitional period,
is placed in class tax 2.
|
|
| *** For separated, divorced or widowed taxpayers, the benefit of splitting continues to be granted for the 3 years following the event,
respectively by virtue of an exemption from the law or judicial authority or the dissolution of the marriage.
|
|
| **** The married non-resident taxpayer taxable collectively is, from the 2018 tax year on,
taxed on his salary according to the overall rate recorded on his tax withholding form.
No tax class is shown on this tax card. |