Publié le 11 June 2025
European Officials living in Luxembourg: Do you need to file a tax return?
European officials in Luxembourg: no need to file a Luxembourg tax return if you have no Luxembourg-source income. Find out if you're exempt.
Many European officials working for EU institutions and residing in Luxembourg often wonder whether they are required to file a Luxembourg tax return. The answer is simple: if you don’t have Luxembourg-source income, you don’t need to file a tax return in Luxembourg.
Why?
Salaries paid by European institutions such as the European Commission, the European Parliament, or the Court of Justice are not subject to Luxembourg income tax. These earnings are taxed at source by the European Union itself under the Protocol on Privileges and Immunities.
As a result, if your only income is your EU official salary, and you have no other income from Luxembourg (such as rental income, self-employment, or income from a local job), you do not need to file a Luxembourg tax return.
What if you have other income?
However, if you receive any additional income from Luxembourg, such as:
- rental income from a property in Luxembourg
- income from a side business
- employment income outside of your EU function
- investment income from a Luxembourg source
… then you may have to file a tax return. In such cases, your situation should be assessed carefully.
Residence vs. taxable income
Even though you may reside in Luxembourg, tax liability is based on the source of income, not just your place of residence. No Luxembourg-source income = no Luxembourg tax return.
Conclusion
If you’re a European civil servant with no Luxembourg-source income, you are not required to submit a Luxembourg tax return. If you're unsure whether your income qualifies, the taxx.lu team is here to help.
