Luxembourg Income Tax
Asked about Luxembourg personal income tax for self-employed individuals (indépendants) and individuals.
What this covers — Luxembourg, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Luxembourg Income Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Luxembourg accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Luxembourg to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Luxembourg →Depends on
About
Use this skill whenever asked about Luxembourg personal income tax for self-employed individuals (indépendants) and individuals. Trigger on phrases like "how much tax do I pay in Luxembourg", "déclaration d'impôt", "Form 100", "modèle 100", "tax class", "classe d'impôt", "barème", "revenu imposable", "solidarity surcharge", "employment fund", "fonds pour l'emploi", "CCSS contributions", "cotisations sociales", "self-employed tax Luxembourg", "indépendant", "advance tax payments", "avances trimestrielles", "salaire social minimum", or any question about filing or computing Luxembourg income tax for a self-employed or individual client. Also trigger when preparing or reviewing a Form 100 / Form 163 return, computing deductible business expenses, estimating social contributions, or advising on quarterly advance payments. This skill covers the 23-band progressive PIT scale (0%–42%), the employment-fund (solidarity) surcharge, tax classes 1/1a/2, CCSS social contributions (employee, employer, self-employed), Form 100 structure, advance payments, penalties, and interaction with VAT and the social-security ceiling. ALWAYS read this skill before touching any Luxembourg income tax work.
The full rule
The complete, step-by-step rules for Luxembourg Income Tax — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Luxembourg tax skills
Other Luxembourg computations in the OpenAccountants library.