Posted on 11 September 2023

What is the role of the tax office?

There are 28 tax offices for individuals in Luxembourg. The tax office you should contact for your Luxembourg tax return depends in principle on your commune of residence.
These tax offices are responsible for :

  • registering, checking and assessing the tax due on the basis of the model 100, 
  • setting advances, 
  • issuing income and residence certificates,
  • the management of personal data, as well as the management of secondary and other bank details.

Non-resident Luxembourg taxpayers should contact the following tax offices:

  • "Luxembourg X", for taxpayers resident abroad (with the exception of France and Germany)
  • "Luxembourg Y", for taxpayers resident in France
  • "Luxembourg Z", for taxpayers resident in Germany


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