SimpleTax.lu
Your 2025 Luxembourg return, ready to sign.
Answer the questions. SimpleTax.lu writes them into the official Form 100 and shows what you are likely to get back, or still owe.
You pay by card when you download the form.
This version is for a resident employee in tax class 1: single or divorced, under 64 on 1 January 2025, with no child in the household.
Class 1 starts the year after the three years that follow the divorce. A divorce in 2022 or later is still class 2 for 2025.
Address
Filled from your address when the street or postcode is recognised. You can change it.
Collect these papers first.
You will type the figures from them. SimpleTax.lu does not scan the certificates.
Salary certificate, one per employer
Ask payroll, or download it from the employer portal. On the Luxembourg certificat de salaire, use the gross pay on line 10 (letter A), the social-security total on line 18, the wage tax withheld on line 40 (letter E), and any employee supplementary pension on line 25.
Mortgage certificate, if you own the home you live in
The bank posts it in online banking in the spring, often under tax documents. You need interest paid in 2025, principal still outstanding on 31 December, and the date the home became available to live in.
Insurance, savings, and gifts
The annual bill for each private policy, such as family liability. A home-savings statement, if you have one. An article 111bis or PEPP statement, with the premiums and the contract dates. Donation receipts. These are separate from the pension line on the salary certificate.
Tax card, and any investment statement
The tax card shows the commuting deduction under FD. A dividend or interest statement is needed only if you received income that was not already taxed in full in Luxembourg. Interest that suffered the final Luxembourg savings withholding stays off the return.
Salary
One block per employer, up to two. The gross figure is line 10, before social security is taken off. Social security is deducted later, on its own line.
Use the CNS or ADEM certificate. This is not a third employer.
The certificate line for heures supplémentaires. Include the base pay for those hours and the overtime supplement. It comes out of taxable pay, and from 1,200 euro it also gives an overtime tax credit, up to 700 euro.
On the tax card this is FD. It is 99 euro for each distance unit after the first 4, and it stops at 2,574. The units are the straight-line distance between the two communes, not the kilometres you drive. Enter 0 if you live within 4 units of work.
The minimum is 540 euro for a full year. Enter a higher figure only if you have actual costs above that, with the receipts.
The home you live in
Did you pay mortgage interest on the home you live in during 2025?
This date sets the interest ceiling: 4,000 euro if the home was available from 2020 through 2023, 3,000 from 2015 through 2019, 2,000 before that, and the full interest if it was available from 2024.
This is the one-off assurance solde restant dû, not the monthly premium. It can lift the 672 euro insurance ceiling. Do not type it again under insurance.
Deductions
These are amounts you paid yourself. Social security and the employer pension are already taken from the salary certificate. If everything in this basket is under 480 euro, the return uses 480 euro instead. Donations sit outside that minimum.
Damage, theft, fire, and casco premiums are not deductible. Together with personal-loan interest, these premiums are deductible up to 672 euro, before any mortgage life policy.
Lalux EasyLife is one example. This is not the pension line on the salary certificate. It shares a 3,200 euro ceiling with a PEPP.
The ceiling is 1,344 euro if you were 18 to 40 on 1 January 2025, and 672 euro otherwise. The age comes from your national number.
Continued, voluntary, or optional contributions, and periods bought from a social-security scheme. There is no ceiling on this line.
This interest shares the 672 euro ceiling with insurance. Mortgage interest on your home stays on the previous page.
Deductible up to 24,000 euro. A court decision from before 1998 needs a joint request this version does not prepare.
The gifts have to reach 120 euro before any of them count. They cannot exceed 20 percent of net income. Anything above that can be carried forward for two years.
Dividends and interest
Leave this at zero if your only investment income already suffered the final Luxembourg withholding on a savings account. That interest is not declared.
The return keeps half. Type the gross amount from the statement.
Half of these are taxable too. France, Germany, and Belgium are treaty countries.
Interest that did not suffer the final Luxembourg savings withholding. This amount is taxable in full.
After the half-dividend, a 25 euro minimum and a 1,500 euro band come off. Foreign tax is credited only up to the Luxembourg income tax on that income.
Your estimate
This is an estimate. It uses the figures you typed and the published 2025 scale. The assessment from the tax office can be a different amount, and that assessment is the one that counts.
Then file it on MyGuichet
Prepare the PDF here, then upload and sign on MyGuichet. You need LuxTrust or a Luxembourg eID to sign.
- Do not change the file name, and do not edit the PDF in another program after Acrobat Reader.
- Skip the red “Signer dans MyGuichet.lu” button inside the PDF. Upload on the website instead.
- Late in the year MyGuichet can be slow. If upload or signing fails, try again later.
- Download Form 100 below.
- Open the file in Adobe Acrobat Reader on a Mac or Windows computer (not on a phone, and not only in the browser). The free Reader is enough. You do not need to change any figures. Let Reader run the form’s own sums, check the pages look right, then choose File → Save.
- Go to Services catalogue on MyGuichet, log in if asked, and stay on Services catalogue.
- Under New procedure through the submission of a document, drag and drop your saved Form 100 PDF (or browse to it).
- Add these papers as supporting documents:
- Click Sign, follow LuxTrust / eID, then Send. The tax office is on the top left of page 1 of the form.
By downloading the filled form, you acknowledge that SimpleTax.lu has no legal responsibility if the amount you pay, or the amount you get back, differs from this estimate.
Download Form 100
The file is the official form, filled with your answers.