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Luxembourg Personal Income Tax Reforms Include End of Joint Taxation

|Approved Changes|Luxembourg
Luxembourg

The Luxembourg parliament has announced the approval of Bill 8676 on 28 October 2026, reforming the country's personal income tax system. Most provisions of the reform will apply starting in the 2028 tax year. The key reform is the replacement of Luxembourg's current three tax classes (1, 1a, and 2) with a single tax class ("Class U"), meaning an individual's civil or marital status will no longer determine how their income is taxed (i.e., joint taxation is ended). Single or unmarried indiv…

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