Recent discussions in the Chamber of Deputies shed light on the state of personal taxation in Luxembourg, particularly regarding married couples.
Since its introduction in 2018, the option for married couples to choose individual taxation has remained the exception within the country.
According to data from the Ministry of Finance presented by Gilles Roth, individual taxation remains an unpopular choice among married taxpayers. In 2022, a mere 0.23% of cases involving married couples opted for this approach, totalling 439 cases — only slightly higher than in previous years.
Minister of Finance Gilles Roth provided this insight in response to a parliamentary question submitted by MP Franz Fayot of the Luxembourg Socialist Workers' Party (LSAP).
