{"id":4421,"date":"2021-07-02T13:28:32","date_gmt":"2021-07-02T11:28:32","guid":{"rendered":"https:\/\/wonnebauer.de\/site\/?page_id=4421"},"modified":"2023-09-18T13:25:19","modified_gmt":"2023-09-18T11:25:19","slug":"tax-in-luxemburg","status":"publish","type":"page","link":"https:\/\/wonnebauer.de\/site\/info-in-english\/tax-in-luxemburg\/","title":{"rendered":"Tax in Luxemburg"},"content":{"rendered":"

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Tax in Luxembourg<\/span><\/h3>\n

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Considering compulsory contributions to tax-free income<\/strong><\/h3>\n

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If the cross-border commuter’s spouse works in Germany, their joint salaries must be used to determine the global tax rate. Professional costs can then be deducted from this amount. Luxembourg also accepts the application of the 26-kilometer calculation, which is calculated under Luxembourg law according to how the crow flies. In this respect, you can additionally claim distance kilometers over the normal flat rate professional expenses lump sum of 540 euros.<\/p>\n

Social security contributions, for health and pension insurance, which the German pays into the German Social Security fund are deducted. A consequence of registering these amounts is that the spouse’s allowance of 4,500 euros is also granted. This is linked to the fact that both spouses are socially insured.<\/p>\n

For German civil servants the case is different. They do not pay into the social security system. A previous suggestion by our law firm to at least form an analogy had been rejected. However, the Luxembourg tax office is now accommodating this suggestion. Luxembourg recognizes the health insurance contributions paid by civil servants to private health insurance as compulsory, justifying it because the amount usually corresponds to the basic tariff, i.e. the statutory benefits. A further consequence of this analogy in turn also grants the tax exemption of 4,500 euros.<\/p>\n

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New circular from the Tax Director on Income-related Expenses<\/h3>\n

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On June 4th 2021, the director of the Tax Administration issued a circular on certain income-related expenses. Basically, the circular does not reflect any new views, but rather states the strict practice that has taken place up to now. Work equipment must be used professionally at least 90% of the time. If this professional usage cannot be proved, then only a maximum of 10% of the amount can be claimed. One must provide proof for the scope of use.<\/p>\n

For example if you want to claim a suitcase for business trips,then you provide proof of the number of professional trips per calendar year against private usage to the tax office. Ultimately, the finance officer has the power to believe it or not.<\/p>\n

Strict Review of Building Society Contributions<\/p>\n

Anyone who deducts Building Society contributions in Luxembourg is subject to particularly strict scrutiny by the tax office. Anyone who does not observe the tax binding period of 10 years and does not consider the tax purposes must expect a retroactive correction of the tax assessment. The building society contributions will be cancelled retrospectively. An additional tax payment will then made for the past.<\/p>\n

In addition, from the 2017 tax year onwards,regardless of the start of the contract, the credits may only be used for your own residential purposes, this also applies to paid-out and cancelled building society contracts. Anyone who does not provide evidence of this will continue to be denied the ability to claim building society contributions in the future.<\/p>\n

Such back-dated, future-oriented sanctions are alien to German tax law.<\/p>\n

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Strict Review of Building Society Contributions<\/strong><\/h3>\n

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Anyone who deducts building society contributions in Luxembourg is subject to particularly strict scrutiny by the tax office. Anyone who does not observe the tax binding period of 10 years and does not consider the tax purposes must expect a retroactive correction of their tax assessment. The building society contributions will be cancelled and an additional tax payment must then made for the past.<\/p>\n

In addition,it applies from the 2017 tax year onwards, that credits from paid and terminated building society contracts may only be used for residential purposes, regardless of the start of the contract. Anyone who does not provide evidence of this will continue to be denied the ability to claim building society contributions in the future.<\/p>\n

Such future-oriented sanctions are alien to German tax law.<\/p>\n

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Medieval Understanding of Professional Expenses in Luxembourg<\/h3>\n
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A teacher claimed for a work room. There is no doubt that it would be used appropriately. The proportionate normal house costs can also be deducted.
In this case, the question was whether rennovation costs, especially in the bathroom, could also be proportionately recognized. The Luxembourg tax office rejected this, as the bathroom was a purely private cost.The tax office fails to recognize that there are toilets or even showers in normal office spaces. But only because of the possibility of private use, the costs were not recognized proportionately.<\/p>\n
The off-setting of a PC is equally impossible in Luxembourg, as the Luxembourg tax office requires proof of exclusive use, or at least 90 percent. Common sense is completely eliminated by the tax office. Positive evidence must be provided. Many employers do not know to what extent their employees use their PCs in a private capacity, therefore no employer will issue the appropriate certificates.Thus an employee could have 10 PCs, but in the absence of evidence, the tax office would not allow a deduction for a single PC. In Germany they are already one step ahead and are at least roughly dividing the use. Usually 70 percent professional use is recognized here.<\/p>\n
Unfortunately, Luxembourg is still 20 years behind the German thinking when it comes to interpreting the definition of professional expenses.<\/p>\n
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Reform of the Tax Card System from 2022<\/strong><\/h3>\n
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The income tax cards will be reformed from 2022, so far, the cards always had to be presented to the employer. Now a system, similar to the German system, will be introduced: employers will have to electronically input the data from the income tax cards on a monthly basis. The employees continue to receive the cards and only have to check the entries.<\/p>\n
This means that the tax cards will probably not be affected by the new income tax assessments.In actual fact you will see that new tax cards are currently being issued with the income tax assessments calculated at the global tax rate . In many cases, however, this is not satisfactory, as the tax situation has changed since the last tax assessment,but there is often a year or two between the tax assessment and the new salary development.<\/p>\n
Ultimately, this will mean that employees have to apply for new tax cards more often when there is a fundamental change. Details are not yet confirmed and in this regard many detailed changes are yet to be announced. It is also not common for Associations to be asked about this. Decision-making is not transparent. The administration will probably act on a trial and error basis.<\/p>\n
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Importance of the Tax Class Selection<\/h3>\n
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In one case a couple received Tax Class 1 in tax proceedings ans this was basically due to a mistake by their tax advisor, who had made no choice. The problem was the question of the wife working in Luxembourg. In this case, her husband’s cross-border self-employment was not taken into account. It is well known, however, that working spouses are also insured in Luxembourg and a notional salary is assumed here.<\/p>\n
No application for a tax class was made in these tax proceedings and therefore in case of doubt, the joint assessment applies. The tax advisor did not however choose the assessment as a resident either, because the self-employed spouse had not generated 90 percent of their income in Luxembourg. But what about the earnings of the wife who actually works and pays into social security for it. After all, she had worked 100 percent in Luxembourg.<\/p>\n
The court decided that if no application is made when the tax return is submitted, no changes can be made afterwards. This refers to a decision by the Administrative court, according to which the choice of the tax class option cannot be made retrospectively. In the absence of an \u201capplication for residency\u201d, the automatic \u201capplication for joint assessment\u201d is naturally then out of the question.<\/p>\n
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Income-related Tax Expenses in Luxemburg<\/strong><\/h3>\n
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German tax law is very employee-friendly, the concept of professional expenses, namely all costs that one expends in connection with one’s working practice, is very distinct and far-reaching.<\/p>\n
This is how the concept of \u201cadvance professional expenses\u201d was developed,these are expenses incurred for a job that has not yet taken place. It is also possible to do an apprenticeship outside of your job and these costs are deductible,however limited to a maximum of 6,000 euros.<\/p>\n
In contrast, cross-border commuters in Luxembourg have almost no opportunity to claim income-related expenses. The law only roughly defines the term professional expenses. Essentially, the interpretation is up to the tax administration.
Also with distance travelled for work, kilometres are limited by law to 26 km. The remaining flat rate for professional expenses is 540 euros. Mostly the costs are for professional associations and specialist literature and most cross-border commuters do not exceed this flat rate.<\/p>\n
The Luxembourg tax law is also very dismissive when it comes to further training in your current profession. Anyone attending a seminar in another city can neither deduct the accommodation costs nor the laptop used. In Luxembourg the Distribution Prohibition, long since abandoned in Germany, still applies. Expenses that are a necessity,such as sleeping,even in a professional capacity cannot be claimed, therefore accomodation can not be claimed.<\/p>\n
When using the PC, according to Luxembourg law, professional use of it must be proven. However, the proof is nearly impossible. Even if you have two PCs, Luxembourg doesn’t even recognize one.<\/p>\n
Unfortunately, hardly any employee in Luxembourg opposes this. The cross-border commuters certainly do not,as it would cost money to fight against this law. The Luxembourgers do not because they already have a high net income and are often not dependent on tax savings.<\/p>\n
Luxembourg’s tax law for employees is hardly developing further, much to the chagrin of tax experts.<\/p>\n
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The Importance of Tax-free Social Security Contributions in the Tax\u00a0 Return<\/span><\/span> <\/strong><\/h3>\n
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If the cross-border commuter’s spouse works in Germany, their joint salaries must be used to determine the global tax rate. Professional costs can then be deducted from this amount. Luxembourg also accepts the application of the 26-kilometer calculation, which is calculated under Luxembourg law according to how the crow flies. In this respect, you can additionally claim distance kilometers over the normal flat rate professional expenses lump sum of 540 euros.<\/p>\n
Social security contributions, for health and pension insurance, which the German pays into the German Social Security fund are deducted. A consequence of registering these amounts is that the spouse’s allowance of 4,500 euros is also granted. This is linked to the fact that both spouses are socially insured.<\/p>\n
For German civil servants the case is different. They do not pay into the social security system. A previous suggestion by our law firm to at least form an analogy had been rejected. However, the Luxembourg tax office is now accommodating this suggestion. Luxembourg recognizes the health insurance contributions paid by civil servants to private health insurance as compulsory, justifying it because the amount usually corresponds to the basic tariff, i.e. the statutory benefits. A further consequence of this analogy in turn also grants the tax exemption of 4,500 euros.<\/p>\n
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What is the Difference Between Tax Class 1 and the Individual Assessment?<\/span><\/span> <\/strong><\/h3>\n
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The individual tax assessment was first introduced for married couples with the tax reform of 2018. <\/span><\/span>It means that, unlike in the past, married couples have the choice between joint and individual taxation. In Luxembourg, this is not generally done to save taxes, but to manage the marital assets separately.<\/span><\/span><\/p>\n
\u00a0<\/span><\/span> The individual assessment means that despite the marriage, you can be accounted for in Tax Class 1 and thus almost like a single person; however you have the advantage that you still get half of the spouse’s tax credit, i.e. half of \u20ac 4,500.00. In addition, depending on the family set-up, one or another of the children can be stated in the tax return, in favour of one or the other spouse. In the case of cross-border commuters, the children are generally assigned to them and not to the non-cross-border commuter spouse.<\/span><\/span><\/p>\n
 Married couples should not, as such, be classified in Tax Class 1 as it is only really intended for single people, however it means in cases of disadvantageous taxation, because of joint assessment,for example\u00a0 the German spouse has a higher salary,it is more advantageous to be classified separately.
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 The big difference with the individual assessment is that it is time-bound. Normally single taxation can only be requested until March 31, however during the Corona period an exception was made\u00a0 until June 30, 2021. Any tax returns that are received later can only be viewed as a joint assessment.<\/span><\/span><\/p>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/06\/Wonnebauer_buecher_IMG_6681_01_1.jpg“ title_text=“Wonnebauer_buecher_IMG_6681_01_1″ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Haus“ _builder_version=“4.16″ custom_margin=“||0px|“ z_index_tablet=“500″ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“off|off|off“ _builder_version=“4.16″ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift No possibility of changing tax assessments if you make mistakes?“ _builder_version=“4.16″ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
No possibility of changing tax assessments if you make mistakes?<\/span><\/h3>\n
[\/et_pb_text][et_pb_text admin_label=“Text  No possibility of changing tax assessments if you make mistakes?“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
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As a cross-border commuter you know the procedures of the German tax office and want to apply them in Luxembourg, which is usually possible.<\/span><\/p>\n
 Recently, however, we have become aware of\u00a0 the following peculiarity with Luxembourg tax assessments. After the tax assessment has arrived, you realize that you have forgotten an insurance policy or that some numbers have shown themselves differently afterwards. According to German practice, you would then lodge an objection and receive an amended tax assessment without discussion.<\/span><\/p>\n
 In Luxembourg there are an increasing number of cases where Luxembourg officials disagree. If you have made your own mistake, Luxembourg sees no opportunity to change. References to the tax code and the meaning and purpose of the validity are ignored. We currently have two contestation procedures such as this with the Tax Directorate (as of February 2021). We will report the outcome of these cases when a decision is forthcoming.
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/06\/Wonnebauer_Gemaelde_Justizia.jpg“ title_text=“Wonnebauer_Gemaelde_Justizia“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Haus“ _builder_version=“4.16″ custom_margin=“||0px|“ z_index_tablet=“500″ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“off|off|off“ _builder_version=“4.16″ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift New tax cards at the beginning of the year“ _builder_version=“4.16″ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
New tax cards at the beginning of the year<\/span><\/h3>\n
\u00a0<\/strong><\/p>\n
[\/et_pb_text][et_pb_text admin_label=“Text  New tax cards at the beginning of the year“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
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After the tax reform, the new tax cards are always adapted to the last tax assessment. If the cross-border commuter receives a Luxembourg tax assessment, a new income tax card is immediately issued from the first of the next month onwards. The new tax card should then be presented to your employer so\u00a0 it can then be taken into account. The time period for which the percentages are to apply is also always specified on the income tax cards.<\/span><\/p>\n
\u00a0If tax assessments are issued for two different years on one day, two new income tax cards are still produced. This is often very confusing for cross-border commuters when the two income tax cards also contain different percentages. The cross-border commuter now asks himself which income tax card he should actually present. At first glance, the question is not so easy to answer when several income tax cards collide as it is often the case that the salary of the current year no longer corresponds to that of the previous year and the percentages are therefore different. The only question is which percentage will be closer to the correct result.<\/span><\/p>\n
 Cross-border commuters, whose salary changes insignificantly, should therefore present the last income tax card\u00a0 corresponding to the last tax year . If you want to be very precise, you basically have to recalculate the current year and make a new application for a tax card to be issued.<\/span><\/p>\n<\/div>\n
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\u00a0<\/pre>\n<\/div>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2019\/11\/P1140240.jpg“ title_text=“P1140240″ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Haus“ _builder_version=“4.16″ custom_margin=“||0px|“ z_index_tablet=“500″ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“off|off|off“ _builder_version=“4.16″ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift  The tax exemption for remuneration for voluntary work“ _builder_version=“4.16″ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
The tax exemption for remuneration for voluntary work<\/span><\/h3>\n
[\/et_pb_text][et_pb_text admin_label=“Text The tax exemption for remuneration for voluntary work“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
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Anyone, who volunteers in clubs and receives remuneration for this, has an allowance of 5,000 euros under Luxembourg law, if the sum is higher\u00a0 than 5,000 euros it has to be declared on the income tax statement. You can also claim the specific – higher – professional costs. The tax break applies to voluntary activities by chairpersons, musicians and singers in churches or sportspersons and other non-profit organisations. Cross-border commuters who earn such income in Germany do not need to include it in the calculation of the 90% global limit on the Luxembourg tax return if this is less than EUR 5,000, which is often the case.<\/span><\/p>\n<\/div>\n
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\u00a0<\/pre>\n<\/div>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2019\/10\/DSC01334.jpg“ title_text=“SONY DSC“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Haus“ _builder_version=“4.16″ custom_margin=“||0px|“ z_index_tablet=“500″ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“off|off|off“ _builder_version=“4.16″ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift  Taxation of the Profit from Rental Properties“ _builder_version=“4.16″ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
Taxation of the Profit from Rental Properties
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In Germany it is common knowledge that a rental property can be sold tax-free after 10 years. The possible added value between the sales price and the purchase price is therefore tax-free. This is an essential consideration when calculating the return on rental properties. The annual rental income alone is rather meagre.<\/span><\/p>\n
 This tax-free allowance is not known in Luxembourg. Here the value added is stated and taxed in the tax return. The cross-border commuter can not avoid declaring this profit as the tax office will ask a competent clerk about the whereabouts of the previous rental income. When the sale is then notified, the tax office will tax the added value and in this year the 90% limit may be exceeded. On the other hand, there is often no added value with German rental properties and you\u00a0 leave the lease with no profit, resulting in no tax of the value added..<\/span><\/p>\n<\/div>\n
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Deductibility of contributions to a German pension fund<\/span><\/h3>\n
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The Luxembourg Tax Appeals Office has made a new decision on the deductibility of contributions to a German pension fund.<\/span><\/p>\n
 According to Luxembourg law, voluntary payments into a foreign health or pension system are fully deductible, i.e. without any value restriction.Although years ago there was a question of these contributions being limited to 1,200 euros. However, the requirement is voluntary and this is a decisive difference.\u00a0<\/span><\/p>\n
 Cross-border commuters, who are freelancers in Germany, are therefore compulsory members and pay compulsory contributions and this is the case in the respective German pension fund statutes for lawyers, pharmacists,doctors or architects. Only those who no longer practice in Germany and are not licensed, pay voluntarily into pension funds.\u00a0 As long as a cross-border commuter is still registered in Germany as a lawyer or architect, for example, they cannot deduct the contributions in Luxembourg on the tax return as these are compulsory.
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Home Savings Contracts After 10 Years
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Many cross-border commuters still have home purchase savings contracts. On the one hand, you have a cheap loan financing option for property, however many cross-border commuters use the home purchase savings plan as a savings contract. In Luxembourg – unlike in Germany – building society contracts can still be claimed for tax purposes.<\/span><\/p>\n
 In the tax reform, Luxembourg has made home purchase savings contracts even more attractive. Taxpayers under 40 years of age can deduct double the contributions, however, there are also strict requirements: Even if the contract lasts longer than 10 years, the cross-border commuter does not have the right to freely dispose of the payment. It must be used\u00a0 to finance construction,acquisition or transformation of a house for personal housing needs. Any other use leads to a corrective taxation for the last 10 years, therefore if you renovate a rental apartment or commercial property with the savings amount, you lose the tax advantages. The same applies, of course, to those who buy a motorcycle with the money or finance other things that have nothing to do with a home.<\/span><\/p>\n
 Cross-border commuters in particular are of the opinion that after 10 years payments can be used freely, this however, is a fallacy.<\/span><\/p>\n<\/div>\n
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Taxation of a Spouse in the Same Business
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If spouses, mostly wives, work in the husband’s business, there is an examination of the pension insurance in Germany to determine whether the employment is actually serious. In Luxembourg there is a fear of fraud especially in connection with short-time work allowance, where some entrepreneurs hire relatives at short notice in order to collect short-time allowance for them and therefore a special procedure has been introduced: Employees and spouses are not insured as employees, but as self-employed meaning that you have to pay the employer’s contributions to social security yourself.<\/span><\/p>\n
 This procedure in social law leads to confusion and confusion in the context of tax law. Some tax advisors believe that as a result, married couples cannot be employed and they also do not prepare pay slips for them. In one case, this resulted in the fatal consequence that an entrepreneur was taxed in tax class 1, although his wife worked in his business. He still had a business in Germany meaning that the profit of which meant that the 90% limit could not be reached\u00a0 in Luxembourg. As a result, the tax office saw only one earner in Luxembourg, who was then accounted for in tax class 1,had the spouse been billed as an employee he would have paid 10,000.00 euros less in taxes as the spouses income,taxed jointly would have made it to the 90% limit. It is enough for one spouse to reach 90%. In addition, in the event that both are employed and pay into social security, the extra-occupational allowance of 4,500.00 euros could be claimed.<\/span><\/p>\n
The problem of the intersection between social security law and tax law has led to this rare configuration here since the tax reform. Employing spouses in Luxembourg is particularly common among freelancers and sole proprietors.<\/span><\/p>\n<\/div>\n
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Taxation of short-time work benefits in Luxembourg<\/span><\/h3>\n
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During the Corona period, many companies reduced their working hours. The time not worked was paid to the employees as short-time wages. This was reduced to 80% in Luxembourg. Some employers still paid 100%. ADEM reimburses Luxembourg companies for short-time working hours at a rate of 80% of their normal wages.<\/span><\/p>\n
 In Luxembourg, the short-time work allowance is fully taxed on the monthly income tax card. In this respect, nothing fundamental changes for cross-border commuters.<\/span><\/p>\n
 In Germany, the taxation of German short-time work benefits works differently. Cross-border commuters are generally not affected by this. Nevertheless, the news in Germany could beconcerning. It says there that employees have to expect back payments when they prepare their tax return for 2020. This is due to the fact that the German short-time work allowance is not taxed, but only calculated subject to progression, thus hilighting the different systems of taxation here.<\/span><\/p>\n<\/div>\n
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Building Society Contributions after the Tax Reform<\/span><\/span><\/h3>\n
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In Luxembourg building society contributions are tax-deductible since 1984, they can be deducted with the usual maximum limit, the reason being is that Luxembourg aims to reach 1,000,000 inhabitants by 2060. In order to encourage construction, building society\u00a0 contributions are tax-deductible from when the building society loan is allocated. Fees for the conclusion of the building loan contract,as well as credit interest, are also recognized as contributions. These must be used for the purchase, construction or remodeling of an apartment or house.<\/span><\/span><\/p>\n
 The purchase of a building plot is also subsidized, up to 2016, \u20ac 672 per household member was deductible, however the law has changed to encourage young people in particular to save for their own home. In this respect, it was newly introduced that the deductible amounts are 1,344 euros per person if a taxpayer is younger than 40 years old.<\/span><\/span><\/p>\n
 Example 1: The taxpayer was born in 1977,for 2016 he was able to deduct 672 euros, then in 2017 and 2018 he could deduct 1,344 euros, however as of January 1, 2019, he was 41 years old and it falls back to a deductible amount of 672 euros.<\/span><\/span><\/p>\n
 Example 2: The taxpayer is 42 years old and his wife 35, they have a child aged 10 years. The 42-year-old is entitled to child benefit. As the wife is only 35 years old, 3 x 1344 euros can be claimed, the decisive factor therefore is the age of the youngest of the two jointly assessed taxpayers.<\/span><\/span><\/p>\n
 The same applies to a Partnership. In the case of an individual assessment, the taxpayer can only claim 2 x 672 euros, i.e. for himself and his child. His younger partner is not yet 40 years old and can therefore claim 1,344 euros, however if the wife is entitled to family benefits, she can claim 2 x 1,344 euros, as the child is then assigned to her for tax purposes.<\/span><\/span><\/p>\n
 Article 111 L.I.R. requires a minimum term of 10 years. If the contract is terminated beforehand, the tax deductions will be cancelled retrospectively. The tax assessments are then changed resulting in a retroactive tax payment for the years concerned. This is also the case if the amounts are not used in accordance with the tax law. For example, it must be used for a home, not for a rental property. The tax authorities have been stricter with these assessments in recent years so that if a rental contract\u00a0 asserted in a tax return in previous years no longer appears in subsequent returns, the tax office will investigate it. The new law applies to all current contracts, including old contracts that still existed in 2017. The taxpayers are of course obliged to report the premature termination of the home loan and savings contract within one month so that the tax authorities make amendments for this.<\/span><\/span><\/p>\n
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Tax measures by the financial administration due to the Corona crisis<\/span><\/span> <\/strong><\/h3>\n
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The deadline for completing a tax return in Luxembourg is usually March 31, h<\/span>owever this period is basically not a deadline as we know it in Germany.<\/span> Failure to do so has no real consequence.<\/span> The administration postponed this deadline in 2020 to June 30th, although<\/span> it is only important to those few taxpayers who file individual tax assessments<\/span>, for example, when the income of the non-border commuter spouse is significantly higher or is yet to be determined due to being self-employed.<\/span><\/span><\/p>\n
 Anyone who has to make advance tax payments can suspend them for the first two quarters upon request, h<\/span>owever the crisis does not mean that old debts that arose up to February 29, 2020 are deferred.<\/span><\/span><\/p>\n
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The Next Tax Reform is still in Progress<\/span><\/span> <\/strong><\/h3>\n
[\/et_pb_text][et_pb_text admin_label=“Text  The Next Tax Reform“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
The Luxembourg government is planning another tax reform.<\/span> Finance Minister Gramegna supports the \u201cBachelors Pay too High Taxes\u201d campaign.<\/span> A citizens‘ initiative of 6,800 people wants the tax tables to be changed.<\/span> At present, single people pay two to three times as much taxes as married people.<\/span> Although taxes in Luxembourg are comparatively low, Finance Minister Gramegna has promised a remedy.<\/span><\/span><\/p>\n
 There will be no more tax classes in the future, but a single, new tax table,<\/span> neutral in relation to the family situation, o<\/span>nly the income will count.<\/span> When exactly the tax reform will come, Gramegna could not say, but it will solve many worries.<\/span> A legislative period lasts 5 years so i<\/span>n this respect, the finance minister’s promise would have to be kept by 2023.<\/span> The complexity of the question of justice will make practical implementation difficult, especially the comparable taxation of families versus singles.<\/span><\/span><\/p>\n
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Strict Rules for Building Society Contributions<\/span><\/span> <\/strong><\/h3>\n
[\/et_pb_text][et_pb_text admin_label=“Text Strict rules for building society contributions “ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ text_text_shadow_horizontal_length_tablet=“0px“ text_text_shadow_vertical_length_tablet=“0px“ text_text_shadow_blur_strength_tablet=“1px“ link_text_shadow_horizontal_length_tablet=“0px“ link_text_shadow_vertical_length_tablet=“0px“ link_text_shadow_blur_strength_tablet=“1px“ ul_text_shadow_horizontal_length_tablet=“0px“ ul_text_shadow_vertical_length_tablet=“0px“ ul_text_shadow_blur_strength_tablet=“1px“ ol_text_shadow_horizontal_length_tablet=“0px“ ol_text_shadow_vertical_length_tablet=“0px“ ol_text_shadow_blur_strength_tablet=“1px“ quote_text_shadow_horizontal_length_tablet=“0px“ quote_text_shadow_vertical_length_tablet=“0px“ quote_text_shadow_blur_strength_tablet=“1px“ header_text_shadow_horizontal_length_tablet=“0px“ header_text_shadow_vertical_length_tablet=“0px“ header_text_shadow_blur_strength_tablet=“1px“ header_2_text_shadow_horizontal_length_tablet=“0px“ header_2_text_shadow_vertical_length_tablet=“0px“ header_2_text_shadow_blur_strength_tablet=“1px“ header_3_text_shadow_horizontal_length_tablet=“0px“ header_3_text_shadow_vertical_length_tablet=“0px“ header_3_text_shadow_blur_strength_tablet=“1px“ header_4_text_shadow_horizontal_length_tablet=“0px“ header_4_text_shadow_vertical_length_tablet=“0px“ header_4_text_shadow_blur_strength_tablet=“1px“ header_5_text_shadow_horizontal_length_tablet=“0px“ header_5_text_shadow_vertical_length_tablet=“0px“ header_5_text_shadow_blur_strength_tablet=“1px“ header_6_text_shadow_horizontal_length_tablet=“0px“ header_6_text_shadow_vertical_length_tablet=“0px“ header_6_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ global_colors_info=“{}“]<\/p>\n
Cross-border commuters can deduct building society contributions in the Luxembourg tax return, however conditions are attached to this. The home loan and savings contract must be concluded to finance the construction, rennovation or purchase of living space for your own residential purposes. If you wanted to finance a rental property or provide a house for your children with other people in it, you cannot claim these contributions for tax purposes in Luxembourg.<\/span><\/span><\/p>\n
 For several years now, the tax office has been looking closely at the numbers of the building society loan contracts as part of an assessment and questioning the purpose of the building society contract if the contract no longer appears in the tax return. The tax office can then change\u00a0 tax assessments retrospectively for up to 10 years. The tax contributions will be withdrawn and retrospective tax payments will have to be paid.<\/span><\/span><\/p>\n
 From the 2017 tax year, the rules have become even stricter. If the credit is not used for your own residential purposes, you will be excluded by law from claiming building society contributions in the future too. The problem is that when a house is bought in Germany the rules are not so strict regarding the loan usage.German agents do not point out or know the rules Luxembourg taxes require.
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Notices from Offices RTS and Z\u00a0 are Inconsistent<\/span><\/span><\/h3>\n
[\/et_pb_text][et_pb_text admin_label=“Text Notices from Offices RTS and Z are Inconsistent “ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ global_colors_info=“{}“]<\/p>\n
Until 2017, cross-border commuters could apply to be taxed as non-residents, office Z\u00a0 completed this request. This was done in particular for cross-border commuters who had to pay tax in Germany for working more than 19 days outside of Luxembourg. The portion taxable in Germany was simply deducted from the tax base,then a high reimbursement followed.<\/span><\/span><\/p>\n
 These cases have recently been referred from Office Z to Office RTS the reason being that the qualifying 9-month period was interrupted. The assessment by Office Z generally requires that the cross-border commuter has worked in Luxembourg for nine consecutive months and working-away days interrupt this 9-month period, which is why Office Z is no longer responsible.<\/span><\/span><\/p>\n
 From 2018, the rule was supplemented by the so-called 50-day rule. The office Z remains responsible. The days away, however, are then taken into account in the Global Tax Rate. At the beginning of 2019, the RTS office issued tax assessments for the first time. The calculation was initially carried out in the same way as Office Z had calculated, namely without any Global Tax Rate proviso. In the past, the RTS office had always counted on this proviso, i.e. taking into account the salary that is taxable in Germany. Current notifications from July 2019 now confirm the original procedure of the RTS office. A progression reservation is calculated. The reimbursement is therefore lower or even zero. From 2018, however, the calculation mode would have to change again or Office Z would have to be responsible for these cases,however, it will remain with the calculation of the progression.<\/span><\/span><\/p>\n
 Ultimately, there is nothing to counter this, because residents are taxed the same way. There is therefore no worse position for cross-border commuters,although the tax returns are currently still completely inconsistent with both Office Z and Office RTS. There are still cases in which Office Z assesses even though the 9-month deadline has not been met. On the other hand, notices are issued by the RTS office without taking into account the Global Tax Rate proviso.<\/span><\/span><\/p>\n
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Taxation of Dividends<\/span><\/span><\/h3>\n
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The taxation of dividends has become more complicated due to the tax reform and the underlying strategic considerations.<\/span><\/span><\/p>\n
 Cross-border commuters who are partners or shareholders in a corporation occasionally receive dividends. These are taxed at a flat rate of 15% in Luxembourg and the partner receives a tax certificate showing this. However because of the residence in Germany, the dividend is also taxable in Germany. The withheld tax paid in Luxembourg will be taken into account by the German authorities.<\/span><\/span><\/p>\n
 According to the DTT,[Double Taxation Treaty] Luxembourg may, but does not have to, tax the dividend at source. Depending on the clerk, this happens one way or the other, generous clerks even point out to cross-border commuters that the subsequent taxation of dividends often leads to a back payment of taxes in Luxembourg. In the assessment procedure, cross-border commuters are often advised not to tax the dividends in Luxembourg. Rightly, however, Luxembourg also has the right to do so.<\/span><\/span><\/p>\n
 The problem now lies in the new \u20ac 13,000 limit introduced by the tax reform. If the dividend is not taxed in Luxembourg, it counts as German income without restriction. If the dividend then exceeds 10% of the total income or \u20ac 13,000, tax class 2 does not apply to married couples in Luxembourg. It must therefore be carefully considered which disadvantage or advantage is the greater. Since the difference between tax class 2 and 1 for salaries over \u20ac 100,000 is often \u20ac 10,000, so the variant that the dividend is to be post-taxed in Luxembourg is usually recommended. In individual cases, however, it must be recalculated.<\/span><\/span><\/p>\n
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Beitr\u00e4ge f\u00fcr Anwartschaft einer privaten Krankenversicherung sind nicht absetzbar
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Beitr\u00e4ge zur Fortf\u00fchrung einer Anwartschaft<\/strong> bei einer deutschen privaten Krankenversicherung k\u00f6nnen in Luxemburg nicht als freiwillige gesetzliche Beitr\u00e4ge steuerlich abgesetzt werden.<\/p>\n
Dies ergibt sich aus einem Anfechtungsentscheid des Steuerdirektors vom 05.06.2019.<\/p>\n
Grunds\u00e4tzlich k\u00f6nnen Beitr\u00e4ge an ein gesetzliches Sozialversicherungssystem \u00fcber die normalen Versicherungsbeitr\u00e4ge<\/strong> hinaus gesondert in der Steuererkl\u00e4rung geltend gemacht werden. Hierzu z\u00e4hlen beispielsweise Zahlungen an ein deutsches Versorgungswerk<\/strong> von Freiberuflern.<\/p>\n
In dem Antrag des Grenzg\u00e4ngers war begr\u00fcndet worden, dass in den Beitr\u00e4gen zu der privaten Krankenversicherung eine Basisabsicherung enthalten ist, die den gesetzlichen Leistungen entspricht. Luxemburg kennt eine B\u00fcrgerpflichtversicherung und keine Befreiung hiervon.<\/p>\n
Damit ist noch nicht entschieden, ob auch die grunds\u00e4tzliche Weiterzahlung in eine Versicherung abgelehnt wird. Es gibt tats\u00e4chlich Grenzg\u00e4nger, die nach dem Wechsel nach Luxemburg ihre private Krankenversicherung fortf\u00fchren.<\/p>\n
Bei der Anwartschaft jedenfalls wird dies mangels Versicherungsleistungen nicht anerkannt. Diese Entscheidung darf so akzeptiert werden.<\/p>\n
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B\u00fcro RTS erl\u00e4sst erstmals Steuerbescheide 
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[\/et_pb_text][et_pb_text admin_label=“Text RTS und 9-Monatsfrist“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ global_colors_info=“{}“]<\/p>\n
Nur Ende 2018, n\u00e4mlich von Oktober bis Dezember, erlie\u00df das B\u00fcro Z f\u00fcr Steuererkl\u00e4rungen verschiedener Vorjahre Steuerbescheide, wonach es sich bei Grenzg\u00e4ngern, die die 19-Tagegrenze \u00fcberschritten<\/strong> hatten, f\u00fcr unzust\u00e4ndig erkl\u00e4rte und die Sache an das B\u00fcro RTS verwies. Dies wurde damit begr\u00fcndet, dass der Steuerpflichtige nicht neun Monate ununterbrochen in Luxemburg gearbeitet h\u00e4tte.<\/p>\n
Schlimmestes wurde bef\u00fcrchtet. Denn bislang hatte das B\u00fcro RTS keine Steuerbescheide<\/strong> erlassen, die man dann dem deutschen Finanzamt h\u00e4tte vorlegen k\u00f6nnen. Tats\u00e4chlich handelte es sich um eine Ermessensveranlagung<\/strong>, die nicht mit Rechtsmitteln angegriffen werden k\u00f6nnte. In einem vereinten Europa eigentlich ein Skandal.<\/p>\n
Zum anderen wurde die 9-Monats-Frist noch nie so verstanden. Grunds\u00e4tzlich erlie\u00df das B\u00fcro Z die Steuerbescheide und subtrahierte den in Deutschland zu versteuernden Gehaltsanteil einfach. Anders das B\u00fcro RTS:<\/strong> Es rechnete n\u00e4mlich immer mit einem Progressionsvorbehalt. Die Erstattung w\u00e4re demgem\u00e4\u00df viel geringer gewesen, als bei der Berechnung durch das B\u00fcro Z.<\/p>\n
Offensichtlich hat das Finanzamt diese Meinung jetzt aufgegeben<\/strong>. Das B\u00fcro RTS\u00a0 erlie\u00df in einem Fall nun einen Steuerbescheid, der dann explizit die Linie des B\u00fcro Z der letzten Jahre verfolgte. Demgem\u00e4\u00df wurden also die in Deutschland zu versteuernden Betr\u00e4ge schlichtweg abgezogen und das verbleibende Einkommen in der Steuerklasse 2 versteuert. Alles andere w\u00e4re auch eine Katastrophe gewesen. <\/p>\n
Legt sich das B\u00fcro Z erst einmal auf eine Linie fest, ist es mit vern\u00fcnftiger Argumentation nicht mehr davon abzubringen. Dann muss eine langwierige Klage erhoben werden. Es gibt dutzende \u00e4hnliche F\u00e4lle, in denen nun mit Steuerbescheiden des B\u00fcro RTS gerechnet wird. Wenn es nun schon diese Verfahrensangleichung gibt stellt sich die Frage, warum man \u00fcberhaupt noch zwischen den Steuerb\u00fcros unterscheidet. <\/p>\n
Ab dem Veranlagungsjahr 2018 d\u00fcrfte sich diese Linie allerdings erledigt haben, da der 19-Tage-Frist die luxemburgische 50-Tage-Regel zur Seite gestellt wurde.
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Frist zum 31.3. wegen Einzelveranlagung – Finanzverwaltung bleibt hart
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[\/et_pb_text][et_pb_text admin_label=“Text Finanzamt macht ernst mit Frist bei Individualveranlagung“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ global_colors_info=“{}“]<\/p>\n
Das B\u00fcro Z macht ernst mit der Frist zum 31.3. bei Individualveranlagung.<\/strong><\/p>\n
F\u00fcr die allermeisten Grenzg\u00e4nger spielt die Frist keine Rolle. In einigen wenigen F\u00e4llen ist die Anwendung jedoch von Bedeutung.<\/p>\n
Nach der Steuerreform haben verheiratete Grenzg\u00e4nger nur noch die Wahl zwischen der Steuerklasse 1 und 2.<\/p>\n
Verdient der Nichtgrenzg\u00e4nger wesentlich mehr als der Grenzg\u00e4nger, lohnt sich die Zusammenveranlagung nicht. G\u00fcnstiger ist dann die sogenannte Individualveranlagung,<\/strong> die in etwa der deutschen Einzelveranlagung entspricht. Allerdings hat Luxemburg in dem neuen Gesetz f\u00fcr diesen Antrag<\/strong> eine Frist zum 31.03.2019 eingef\u00fchrt. Werden Steuererkl\u00e4rungen sp\u00e4ter eingereicht, lehnt das B\u00fcro Z die Individualveranlagung ab und will die Zusammenveranlagung anwenden. Dies f\u00fchrt jedenfalls bei Grenzg\u00e4ngern dazu, dass auf den Grenzg\u00e4nger eine h\u00f6here Steuer angewandt wird, als sie bei der Einzelveranlagung zu zahlen w\u00e4re.<\/p>\n
Ber\u00fccksichtigt man die Rechtsprechung des Europ\u00e4ischen Gerichtshofes, liegt damit eine Diskriminierung von ledigen Grenzg\u00e4ngern gegen\u00fcber verheirateten Grenzg\u00e4ngern vor. Diese zahlen dann mehr Steuern, als es ein Lediger tun w\u00fcrde. Dies war keinesfalls Sinn des Gesetzes. Grunds\u00e4tzlich gilt, dass mit der Steuerklasse 1 die Lohnsteuer abgegolten ist.<\/p>\n
Die Anwendung der Zusammenveranlagung soll vielmehr ein Vorteil sein. Wohnt das Ehepaar hingegen in Luxemburg, ergibt sich kein gro\u00dfer Unterschied zwischen der Zusammen- und der Individualveranlagung.<\/p>\n
Bei Grenzg\u00e4ngern wirkt die Ablehnung der Einzelveranlagung jedoch erheblich auf die Steuerberechnung.<\/p>\n
Gerichtsprozesse sind folglich schon vorprogrammiert.<\/p>\n
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Erste Steuerbescheide f\u00fcr 2018 f\u00fcr Verheiratete treffen schon ein
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[\/et_pb_text][et_pb_text admin_label=“Text Erste Steuerbescheide treffen schon ein“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ global_colors_info=“{}“]<\/p>\n
Die Bearbeitungszeit der Steuerveranlagung dauerte in den letzten Jahren erheblich lange. Schlimmstenfalls musste man drei Jahre auf seinen Steuerbescheid warten. In manchen F\u00e4llen ging es auch schneller. Im Durchschnitt musste man schon mit 8 bis 10 Monaten rechnen.<\/p>\n
Aktuell erreichen unsere Kanzlei schon einige Steuerbescheide aufgrund von Steuererkl\u00e4rungen im Februar und M\u00e4rz 2019. Die Bearbeitungszeit betrug hier lediglich zwei bis drei Monate.<\/p>\n
Dies kann eine Ausnahme sein. Wir sind gespannt, wie sich die allgemeine Bearbeitungszeit entwickeln wird.<\/p>\n
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Prozentsatz auf der Steuerkarte 2019 pr\u00fcfen
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[\/et_pb_text][et_pb_text admin_label=“Text Steuerkarte pr\u00fcfen“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ z_index_tablet=“500″ global_colors_info=“{}“]<\/p>\n
Grenzg\u00e4nger sollten aufmerksam ihre Steuerkarten pr\u00fcfen dahingehend, ob dort der richtige Prozentsatz<\/strong> eingetragen ist.<\/p>\n
Ein Rentner, der noch 2018 einen Prozentsatz von 4,8 % auf der Steuerkarte hatte, erhielt f\u00fcr das Jahr 2019 einen Steuersatz von 0 %. Dies ist ganz offensichtlich falsch. Insofern wird es hier zu einer erheblichen Nachzahlung kommen, wenn er die Steuererkl\u00e4rung f\u00fcr das Jahr 2019 abgibt.<\/p>\n
Viele Grenzg\u00e4nger registrieren diese Fehler nicht und werden sp\u00e4ter ihr blaues Wunder erleben. Andererseits ist immer noch mit technischen Fehlern seitens der Finanzverwaltung zu rechnen.<\/p>\n
Grenzg\u00e4nger sollten daher vorsorglich von einem Fachmann ihre Karte pr\u00fcfen lassen und gegebenenfalls entsprechende \u00c4nderungsantr\u00e4ge<\/strong> stellen.<\/p>\n
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Abgabefrist zum 31. M\u00e4rz 2019 – Was ist davon zu halten? <\/strong><\/p>\n
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Grenzg\u00e4nger fragen sich derzeit nach der Rechtm\u00e4\u00dfigkeit der genannten Frist.<\/p>\n
Richtig ist, dass es sich hierbei nicht um eine Deadlinie<\/strong> handelt. Steuererkl\u00e4rungen k\u00f6nnen nat\u00fcrlich auch sp\u00e4ter abgegeben werden.<\/p>\n
Die Frist ist einzig und allein von wirklicher Bedeutung in den F\u00e4llen, in denen die urspr\u00fcnglich f\u00fcr das Jahr 2018 gew\u00e4hlte Veranlagungsart ge\u00e4ndert<\/strong> werden soll.<\/p>\n
Wer also im Jahr 2018 gemeint hatte, die Zusammenveranlagung sei g\u00fcnstiger, muss bis zum 31.03.2019 die Steuererkl\u00e4rung abgeben, wenn er die Einzelveranlagung w\u00e4hlen will.<\/p>\n
In der Mehrzahl der F\u00e4lle ist die Zusammenveranlagung<\/strong> tats\u00e4chlich g\u00fcnstiger. Es wird wohl nur wenige Grenzg\u00e4nger geben, die die Einzelveranlagung gew\u00e4hlt hatten.<\/p>\n
Die Einzelveranlagung empfiehlt sich dann, wenn das deutsche Einkommen des Nichtgrenzg\u00e4ngers wesentlich h\u00f6her ist, als das Einkommen des Grenzg\u00e4ngers.<\/p>\n
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Viele langj\u00e4hrige Grenzg\u00e4nger m\u00fcssen erstmals Steuererkl\u00e4rung abgeben
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\nRund 43.000 deutsche Grenzg\u00e4nger<\/strong> arbeiten derzeit in Luxemburg. Aufgrund der Steuerreform ab dem Jahr 2018 m\u00fcssen verheiratete Grenzg\u00e4nger, die weiterhin von der g\u00fcnstigeren Steuerklasse 2 profitieren wollen, ihre deutschen Eink\u00fcnfte<\/strong> angeben. Das ist in der Mehrzahl der F\u00e4lle auch besser, als in die Steuerklasse 1 zu fallen.<\/p>\n
Dies hat bei Doppelverdienerehen, bei denen ein Ehegatte in Deutschland arbeitet, zu einem Nettoverlust<\/strong> gef\u00fchrt. Allerdings wissen tausende verheiratete<\/strong> Grenzg\u00e4nger noch gar nichts davon. Denn die Finanzverwaltung hatte den Verheirateten, die bislang keine Steuererkl\u00e4rung abgegeben hatten, das sind ungef\u00e4hr 10.000,<\/strong> einen Prozentsatz auf der Steuerkarte vorgeschlagen, der von einem Alleinverdiener ausging. Wer den Vorschlag aus Unwissenheit akzeptiert hat, ist folglich auch zur Abgabe einer Steuererkl\u00e4rung verpflichtet.
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Hier m\u00fcssen die Grenzg\u00e4nger dann erstmals auch die deutschen Eink\u00fcnfte nachweisen, was in der Regel zu Steuernachzahlungen f\u00fchren wird. Bislang haben j\u00e4hrlich rund 16.000 deutsche Grenzg\u00e4nger eine Steuererkl\u00e4rung abgegeben. Ab 2018 werden gesch\u00e4tzte 10.000 Verheiratete nun hinzu treten, so dass das luxemburgische Finanzamt f\u00fcr deutsche Grenzg\u00e4nger erst einmal \u00fcberlastet sein wird. Die durchschnittliche Bearbeitungszeit<\/strong> einer Steuererkl\u00e4rung liegt bei ungef\u00e4hr 10 Monaten. In Extremf\u00e4llen muss man auch schon einmal drei Jahre auf den Steuerbescheid warten.<\/p>\n
Obwohl die Finanzverwaltung aufgrund der Steuerreform Stellen aufgestockt hat, ist dennoch nicht mit einer schnelleren Bearbeitung zu rechnen, da viele Neulinge erst einmal angelernt werden m\u00fcssen.<\/p>\n
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Auch Grenzg\u00e4nger k\u00f6nnen Pedelecs und Elektroautos steuerlich geltend machen
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\nMit der Steuerreform wird auch der nachhaltige Transport<\/strong> gef\u00f6rdert. Wer sich ein Elektroauto anschafft, erh\u00e4lt einen Steuerabschlag von 5.000 \u20ac. Kauft man sich ein Pedelec betr\u00e4gt der Abschlag 300 \u20ac.<\/p>\n
Grenzg\u00e4nger k\u00f6nnen diese Betr\u00e4ge in ihrer luxemburger Steuererkl\u00e4rung<\/strong> geltend machen. Wer allerdings eine sonstige staatliche F\u00f6rderung erh\u00e4lt, muss diese bei der Berechnung ber\u00fccksichtigen. Erh\u00e4lt er beispielsweise in Deutschland bei einem Autokauf einen staatlich gef\u00f6rderten Zuschuss von 4.000,00 \u20ac, mindert dies den Steuerabschlag, so dass bei einem Elektroauto nur noch 1.000 \u20ac geltend gemacht werden k\u00f6nnen. Immerhin !<\/p>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/06\/Wonnebauer_buch_livre_des_impots_IMG_4396_240px.jpg“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Code Fiscal“ _builder_version=“4.16″ custom_margin=“||0px|“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“on|on|on“ _builder_version=“4.16″ disabled=“on“ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift Neue Verfahrensweise B\u00fcro Z wegen 19 Tage-Grenze“ _builder_version=“4.16″ global_colors_info=“{}“]<\/p>\n
Neue Verfahrensweise des B\u00fcro Z bei 19-Tagegrenze
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[\/et_pb_text][et_pb_text admin_label=“Text Neue Verfahrensweise B\u00fcro Z wegen 9 Monatsgrenze“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“]<\/p>\n
\nGrenzg\u00e4nger, die mehr als 19 Tage au\u00dferhalb Luxemburg<\/strong> arbeiten m\u00fcssen den Lohn aufteilen.<\/p>\n
In der Vergangenheit wurden die Steuererkl\u00e4rungen beim B\u00fcro Z veranlagt. Nun erkl\u00e4rt sich das B\u00fcro Z in solchen F\u00e4llen grunds\u00e4tzlich f\u00fcr unzust\u00e4ndig und verweist die Steuererkl\u00e4rungen an das B\u00fcro RTS<\/strong>.<\/p>\n
Begr\u00fcndet wird dies damit, dass durch die Ausw\u00e4rtstage nicht mehr ununterbrochen 9 Monate in Luxemburg gearbeitet worden w\u00e4ren.<\/p>\n
Unabh\u00e4ngig von dieser Begr\u00fcndung d\u00fcrfte die Bearbeitung durch das B\u00fcro RTS zu einem schlechteren Steuerergebnis f\u00fchren, als durch das B\u00fcro Z.<\/p>\n
Das B\u00fcro Z hatte bislang den in Deutschland zu versteuernden Anteil schlichtweg von der Bemessungsgrenze in Abzug gebracht ohne ihn andererseits wieder im globalen Steuersatz zu ber\u00fccksichtigen.<\/p>\n
Das B\u00fcro RTS<\/strong> rechnet anders, aber nicht nachvollziehbar, da es keinen Steuerbescheid erl\u00e4sst.<\/p>\n
Der Steuerpflichtige erh\u00e4lt dann irgendwann Geld auf seinem Konto. Ob die 9-Monatsgrenze \u00fcberhaupt dem europ\u00e4ischen Steuerrecht entspricht, ist die Frage. M\u00f6glicherweise will sich das B\u00fcro Z einfach auch nur von Arbeit entlasten und verweist die Sache dann an die Kollegen.<\/p>\n
F\u00fcr das Jahr 2017 d\u00fcrfte diese Verfahrensweise aber abschlie\u00dfend sein, denn nach der Steuerreform ab 2018 kann die 9-Monatsgrenze nicht mehr gelten. Hier wurde ja eigens f\u00fcr Grenzg\u00e4nger die 50-Tage-Grenze<\/strong> eingef\u00fchrt.<\/p>\n
F\u00fcr Grenzg\u00e4nger wird die Besteuerung daher immer undurchsichtiger und komplizierter.<\/p>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/08\/P1140247-e1534350900355.jpg“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Code Fiscal“ _builder_version=“4.16″ custom_margin=“||0px|“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“on|on|on“ _builder_version=“4.16″ disabled=“on“ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift Steuerklassen\u00e4nderung durch neue Koalition“ _builder_version=“4.16″ global_colors_info=“{}“]<\/p>\n
Luxemburger Regierung will Steuerklassensystem wieder \u00e4ndern
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[\/et_pb_text][et_pb_text admin_label=“Text \u00c4nderung Steuerklassen“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“]<\/p>\n
\nDie neue Regierung hat in ihrem Koalitionsvertrag vereinbart, \u00fcber die Bedeutung der Steuerklassen<\/strong> nachzudenken. Die Besteuerung soll also nicht mehr an der Tatsache ankn\u00fcpfen, ob jemand verheiratet, verpartnert oder geschieden<\/strong> ist. Die Besteuerung soll individuell<\/strong> erfolgen. Konkretes ist noch nicht bekannt.<\/p>\n
Fraglich ist, ob dieses Ansinnen nicht sogar gegen die Rechtsprechung des Europ\u00e4ischen Gerichtshofs<\/strong> verst\u00f6\u00dft. Denn hier sollen insbesondere auch die famili\u00e4ren und pers\u00f6nlichen Verh\u00e4ltnisse<\/strong> ber\u00fccksichtigt werden, gemeint sind insbesondere der Status als Lediger, Verheirateter oder Familienvater.<\/p>\n
Insofern bliebe nur \u00fcbrig, die Steuerklasse 2<\/strong> nach der Scheidung zu streichen. In Luxemburg kann nach Rechtskraft der Scheidung f\u00fcr 3 Jahre die Steuerklasse 2 beantragt werden. Damit erm\u00f6glicht man es den Geschiedenen, einen neuen Hausstand aufzubauen.<\/p>\n
Fazit: Fr\u00fcher war alles einfacher. Das luxemburger Steuerrecht wird erwachsen.<\/p>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/11\/P1140121.jpg“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Code Fiscal“ _builder_version=“4.16″ custom_margin=“||0px|“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“on|on|on“ _builder_version=“4.16″ disabled=“on“ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift Minijob“ _builder_version=“4.16″ global_colors_info=“{}“]<\/p>\n
Muss man den Minijob in der luxemburger Steuererkl\u00e4rung angeben?
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[\/et_pb_text][et_pb_text admin_label=“Text Minijob“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“]<\/p>\n
\nViele Ehegatten von Grenzg\u00e4ngern haben lediglich einen Minijob<\/strong> in Deutschland.<\/p>\n
Der Minijob ist bekannterma\u00dfen in Deutschland steuerfrei<\/strong> und taucht weder in der Steuererkl\u00e4rung noch im Steuerbescheid auf. Im Rahmen der luxemburger Steuererkl\u00e4rung ab dem Jahr 2018 stellt sich die Frage, ob dieser Betrag angegeben werden muss.<\/p>\n
Diese Frage kann zun\u00e4chst einfach mit ja<\/strong> beantwortet werden, da man in den allermeisten L\u00e4ndern steuerfreie Minijobs nicht kennt.
Zwar gibt es auch in Luxemburg eine besondere Lohnbesteuerung<\/strong> f\u00fcr sozialversicherungspflichtige, haushaltsnahe Dienstleistungen. Letztendlich gibt es hier jedoch keine Steuerfreiheit. Insofern muss der Haushaltsjob auch in der Steuererkl\u00e4rung aufgenommen werden.<\/p>\n
Welche Auswirkungen hat dies dann in der luxemburger Steuererkl\u00e4rung der verheirateten Grenzg\u00e4nger<\/strong>, insbesondere auf die Bemessung des Prozentsatzes der Steuerklasse<\/strong>? In den allermeisten F\u00e4llen wirkt sich die Angabe des Minijobs steuerlich nicht oder nur geringf\u00fcgig aus. Denn selbst bei dem Aussch\u00f6pfen des H\u00f6chstbetrages des Minijobs erzielt man maximal 5.400,00 \u20ac brutto. Wenn dies so ist, gibt es in Luxemburg einen Steuerfreibetrag von 4.500 \u20ac f\u00fcr Ehegatten. Letztendlich zieht man auch noch die Fahrtkosten und die Werbungskostenpauschale ab, so dass in den allermeisten F\u00e4llen am Ende eine schwarze Null<\/strong> als Saldo herauskommt.<\/p>\n
Die Angabe des Minijobs hat folglich meistens \u00fcberhaupt keine steuerlichen Auswirkungen<\/strong>. Es besteht somit auch kein Grund zur Unehrlichkeit gegen\u00fcber den luxemburgischen Finanzbeh\u00f6rden.<\/p>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/06\/Wonnebauer_buecher_IMG_0521.jpg“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Charlotte vor Regierungssitz“ _builder_version=“4.16″ custom_margin=“||0px|“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“on|on|on“ _builder_version=“4.16″ disabled=“on“ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift Kapitalertr\u00e4ge gef\u00e4hrden 90%“ _builder_version=“4.16″ global_colors_info=“{}“]<\/p>\n
Kapitalertr\u00e4ge k\u00f6nnen Steuerklasse 2 gef\u00e4hrden
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[\/et_pb_text][et_pb_text admin_label=“Text Kapitalertr\u00e4ge und 90%“ _builder_version=“4.16″ custom_margin=“0px|0px|0px|0px“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“]<\/p>\n
\nGrenzg\u00e4nger erhalten ab dem Jahr 2018 nur noch dann die Steuerklasse 2, wenn sie mindestens 90 %<\/strong> ihrer Eink\u00fcnfte in Luxemburg erzielen.<\/p>\n
Eine Ausnahme bildet noch die 13.000 Euro-Regel<\/strong>. Wenn die deutschen Eink\u00fcnfte dazu f\u00fchren, dass die 90 %-Grenze gebrochen wird, gibt es noch eine Fiktion. Solange die Ertr\u00e4ge 13.000,00 \u20ac nicht \u00fcberschreiten, wird die 90 %-Grenze fingiert.<\/p>\n
Probleme ergeben sich bei Kapitalertr\u00e4gen, die nach deutscher Berechnung 13.000 \u20ac \u00fcberschreiten. In dem deutschen Steuerbescheid w\u00e4re dann ein Betrag ausgewiesen, der auf den ersten Blick die Steuerklasse 2 zunichtemacht.<\/p>\n
Da nach luxemburgischem Steuerrecht jedoch Kapitalertr\u00e4ge anders berechnet werden, muss gegen\u00fcber dem luxemburgischem Finanzamt eine Hilfsberechnung<\/strong> gemacht werden. Nur 50 % der Dividenden<\/strong> werden besteuert. Aktiengewinne<\/strong> sind nach luxemburgischem Recht steuerfrei, wenn sie nach sechs Monaten eintreten. Allerdings weisen deutsche Banken in ihren Steuerbescheinigungen und oftmals auch in den Ertr\u00e4gnisaufstellungen diese Differenzierungen nicht mehr aus. Es ist also mit einem sehr hohen Aufwand verbunden, dem luxemburger Finanzamt das Gegenteil zu beweisen.<\/p>\n
Kapitalanleger m\u00fcssen daher einige M\u00fchen aufbringen, wenn sie weiterhin in Luxemburg von einer g\u00fcnstigen Besteuerung profitieren wollen.<\/p>\n
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[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/11\/P1140167.jpg“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Grund“ _builder_version=“4.16″ custom_margin=“||0px|“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“on|on|on“ _builder_version=“4.16″ disabled=“on“ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift 19-Tage-Regel Verst\u00e4ndigungsverfahren“ _builder_version=“4.16″ global_colors_info=“{}“]<\/p>\n
Verst\u00e4ndigungsverfahren \u00fcber Auslegung der 19-Tage-Regel<\/strong><\/h3>\n
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\nBekannterma\u00dfen gilt f\u00fcr Grenzg\u00e4nger die 19-Tage-Regel<\/strong>. Wer als deutscher Grenzg\u00e4nger mehr als 19 Tage au\u00dferhalb Luxemburg arbeitet, muss diese Tage in Deutschland versteuern. Dass h\u00f6rt sich einfach an.<\/p>\n
Schwieriger wird es jedoch, wenn das Arbeitsverh\u00e4ltnis unterj\u00e4hrig, beispielsweise zum 1. Juli eines Jahres, beginnt. Nach deutscher Auffassung gelten dann nicht mehr 19 Tage. Stattdessen soll pro rata<\/strong> gerechnet werden, der Einfachheit halber mit 2 Tagen pro Monat, jedoch mit maximal 19 Tagen. F\u00fcr 6 Monate verbleiben folglich nur 12 Tage. Soweit so einfach.<\/p>\n
In einem aktuellen Fall wurde dementsprechend in Deutschland nachversteuert. Luxemburg verweigerte jedoch die R\u00fcckzahlung mit der Begr\u00fcndung, dass 12 ja weniger als 19 sei. Die Pro-rata-Regel lehnt Luxemburg ab. Die Auffassung Luxemburgs existiert schon seit einigen Jahren. Indes wurde noch kein Fall dazu entschieden.<\/p>\n
In dem aktuellen Fall wurde nun ein Verst\u00e4ndigungsverfahen<\/strong> eingeleitet, um auch diese Rechtslage einmal zu kl\u00e4ren. Es ist erstaunlich, wieviel Grauzonen es noch immer gibt.<\/p>\n
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Renten sollten \u00fcberlegen f\u00fcr 2019 die Steuerklasse 1 zu w\u00e4hlen
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\nMit der Steuerreform wurde den verheirateten Rentnern die Steuerklasse 2<\/strong> vorgeschlagen. Viele haben auch einen entsprechenden Antrag gestellt. Oftmals lag der Steuersatz bei 0 % oder niedrig.<\/p>\n
Wer jedoch die Steuerklasse 2 mit 0 % zugewiesen bekommen hat, ist ebenso verpflichtet f\u00fcr das Jahr 2018<\/strong> eine Steuererkl\u00e4rung abzugeben.<\/p>\n
Bei vielen Rentnern hat sich nun ergeben, dass sie auch bei der Steuerklasse 1<\/strong> gar keine Steuern zahlen w\u00fcrden. Bei einigen ist die Steuerlast so gering, dass sich der Aufwand einer Steuererkl\u00e4rung ebenfalls nicht lohnt. Wer jedoch f\u00fcr das Jahr 2019<\/strong> die Steuerklasse zu bel\u00e4\u00dft, muss auch dann wieder eine Steuererkl\u00e4rung abgeben.<\/p>\n
Um sich der Last der Abgabe zuk\u00fcnftiger Steuererkl\u00e4rungen zu entledigen, sollten Rentner daher berechnen lassen, ob nicht sogar schon die Steuerklasse 1 f\u00fcr sie g\u00fcnstiger ist. Damit ersparen sie sich f\u00fcr die n\u00e4chsten Jahre oder gar Jahrzehnte die Abgabe der luxemburgischen Steuererkl\u00e4rung.<\/p>\n
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\n:<\/span>
:<\/span><\/p>\n
[\/et_pb_text][et_pb_image src=“https:\/\/wonnebauer.de\/site\/wp-content\/uploads\/2018\/07\/Steuerlux_Buchcover_2.jpg“ align_tablet=“center“ align_phone=““ align_last_edited=“on|desktop“ admin_label=“Bild Grund“ _builder_version=“4.16″ custom_margin=“||0px|“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“2_3,1_3″ disabled_on=“on|on|on“ _builder_version=“4.16″ disabled=“on“ global_colors_info=“{}“][et_pb_column type=“2_3″ _builder_version=“4.16″ background_position=“top_left“ custom_padding=“0px|0px|0px|0px“ global_colors_info=“{}“ custom_padding__hover=“|||“][et_pb_text admin_label=“Abstandhalter“ _builder_version=“4.16″ global_colors_info=“{}“][\/et_pb_text][et_pb_text admin_label=“\u00dcberschrift Werbungskosten“ _builder_version=“4.16″ global_colors_info=“{}“]<\/p>\n
Luxemburger Werbungskosten \u2013 Neue Entwicklung<\/strong><\/h3>\n
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\nGrunds\u00e4tzlich wird der Werbungskostenbegriff in Luxemburg sehr restriktiv ausgelegt. Werbungskosten kommen nur in Frage, wenn diese beruflich veranlasst sind und eine leichte Trennung der Ausgaben von privaten Ausgaben m\u00f6glich ist.<\/p>\n
Die Steuerdirektion hat mit Anfechtungsentscheid vom 30. Juni 2018 das Steuerrecht jedoch weiterentwickelt. Auf Antrag des Reklamanten wurden als Werbungskosten anerkannt:<\/p>\n