Personal taxation for non-residents

Cross-border workers represent a huge part of the workforce in Luxembourg and require particular considerations when it comes to taxation of their income, mainly in the context of international tax law. With the applicable specific agreements signed between Luxembourg and the neighbour countries, and in particular with the increasingly adopted home-based working model, a considerable number of questions regarding the report of their income have been raised.

Their situation are often scrutinised by the tax authorities of their country of residence.
As such, it becomes outmost important to have a proper and coordinated report of their income in the related tax returns.

PwC’s Academy proposes a specific training which will explain how taxation is operated in Luxembourg for tax residents in France, Belgium, Germany as well as other countries having income sourced from Luxembourg. This course will allow participants to understand the main principles as well as the specific features of Luxembourg income tax legislation for non-residents. How the different income items are being calculated and reported in the tax return and what options are available for tax non-residents allowing them to optimise the tax situation from a Luxembourg tax perspective are some of the main focus of this course.

Our PwC experts will provide clear and detailed analysis based on specific examples, including case studies.

By the end of this course, participants will be able to:

• understand the particular taxation system for non-resident individuals
• apply the specific agreements signed between Luxembourg and neighbour countries, in particular in the context of COVID
• get an insight into the options non-residents do have
• know how the different income items have to be reported in the Luxembourg income tax return

• Basic principles applicable to non-resident taxpayers
• Cross-border agreements
• COVID specific agreements
• Conditions for options
• Income and deductions
• Practical example
• Questions and answers

This training will be delivered by PwC's training experts.