Eliminate quarterly tax advances - Married Couples

Dear Sir, We refer to your contribution regarding the elimination of quarterly advanced payments for married couples. According to article 135 of Luxembourg income tax law ("Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu"), the taxpayer is obliged to pay quarterly tax advances which are fixed by the Luxembourg tax authorities ("Administration des contributions directes") on the basis of the tax assessment. The amount of each advance is fixed, in principle, at a quarter of the tax which, after deduction of the withholding taxes, results from the taxation established last. However, these quarterly tax advances can be modified by the tax authorities upon the taxpayer's reasoned request. Married taxpayers have also the possibility to opt for being taxed individually (assuming the conditions for that option foreseen by Luxembourg income tax law are fulfilled). Consequently, the quarterly tax advances will be amended according to the individual tax situation of each married spouse. In some situation the individual taxation may have the effect that no quarterly tax advances have to be paid by one or both married taxpayers. Further information can be found on our internet site at https://impotsdirects.public.lu/fr/az/m/mariageR.html. Kind regards.

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