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Administration des contributions directes

Applies the rule

Luxembourg's direct tax administration. It publishes a textes coordonnés edition of the loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu, one PDF per year back to 2015, at impotsdirects.public.lu/fr/legislation/LIR.html, with the asset itself under /dam-assets/fr/legislation/LIR/. Each edition states the date it is in force at and, separately, the date it was last updated. It is the only current coordinated text of that Act available anywhere, because Legilux serves no consolidation of it after 2011.

The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.

impotsdirects.public.lu

Cannot be cited for

It says on the first page of every edition that the texts are not official and were produced for information. Legal value lies with the Mémorial. It carries only the instruments the administration applies: the definitions of domicile fiscal and séjour habituel that article 2 L.I.R. depends on are not here, they are in the loi d'adaptation fiscale of 16 October 1934 on Legilux and are in German. It is not a source for double taxation treaties, for social security, or for anything outside direct taxation.

Re-check every

90 days

Publication rhythm

A new coordinated edition each year, stated as in force at 1 January and revised during the year; the edition in force at 1 January 2026 carries an update date of 8 May 2026.

Re-check triggers

a budget law amending article 2 or article 156 of the loi du 4 décembre 1967 · a new annual coordinated edition appearing on the LIR legislation page · Legilux beginning to serve a consolidated document for the income tax Act again

Facts resting on this publisher · 1