Married frontier workers – Tax regime as of 2018 FR/EN/DE
09 October 2017
The provisions of the tax reform voted at the end of 2016 regarding married non-resident taxpayers will enter into force on 1 January 2018.
As of that date, married frontier workers will, by default, be taxed in tax class 1, as if they were single. However, they will be able, under certain conditions, to request the taxation of their salaries in tax class 2 at the global tax rate corresponding to their worldwide income, via the regime of assimilation to Luxembourg taxpayers.