Couples: joint or individual taxation in Luxembourg
Luxembourg lets couples be taxed together or separately. This guide covers the main rules for tax year 2025 and a reform that is planned but not yet law.
Married couples
Married residents are taxed together in tax class 2 by default. Since 2018 they can instead choose individual taxation: either pure, with each spouse in class 1, or with reallocation of income, which applies a common rate. For 2025 the choice must be made by 31 December 2026.
Registered partners
Registered partners get class 2 only on joint request in the tax return, and only if the partnership and a shared home existed for the whole year. In practice that is usually from the first full year. Their tax card does not change, so the return is how they get class 2.
The year you marry
Couples who marry are usually in class 2 for that whole year. We check your situation when we prepare your return.
Separation, divorce or a partner's death
Class 2 can continue for up to three years afterwards. For separation and divorce, conditions apply.
One partner resident, one not
Class 2 is possible on joint request if the resident partner earns at least 90% of the household's professional income in Luxembourg.
Looking ahead: a single tax class
A single tax class (bill 8676) is planned from 1 January 2028. It is still a bill, not law: a plenary vote is scheduled for 27 October 2026. Under the bill, couples taxed jointly before 2028 would keep today's class 2 for 25 years. This is planned, not yet law.
How we help
In our packages each partner's documents count separately, so couples get the document allowance per person.
Checked on 8 Oct 2026 for tax year 2025
General information from official sources, not tax advice. Your situation can differ. We check everything when we prepare your return.