For Luxembourg residents, income tax return forms for 2025 have been available since Tuesday 7 April on the website of the Luxembourg Inland Revenue (Administration des contributions directes). Residents must complete and submit the return to the relevant tax office before the end of 2026.
Some taxpayers may be eligible for a pre-filled return. Others will need to complete the form manually. While the obligation to file depends on several criteria, submitting a return can be beneficial in order to take advantage of various tax allowances.
Pension contributions have increased following a reform that raised the contribution rate from 8% to 8.5% as of 1 January 2026. However, income earned in 2025 remains subject to the previous 8% rate.
Changes also affect the tax deductibility of retirement savings plans. For 2025 income, the annual deduction limit remains at €3,200 per person. The new limit of €4,500 will only apply to income earned in 2026 and will therefore be reflected in next year’s tax return.
Taxpayers seeking assistance are encouraged to consult the annual Tax Guide (in French) published in Luxembourg, which provides detailed information on completing returns and maximising deductions. RTL Today has also put out various guides throughout the years, such as this one, for example, with many other articles related to the tax season available on our website.
In France, taxpayers can begin filing their income tax returns from Thursday 9 April, with deadlines extending until early June depending on the region. Online declarations must be submitted by 28 May for Meurthe-et-Moselle and by 4 June for other departments in the Lorraine region. Paper returns must be filed by 19 May at the latest.
A specific rule applies to retirees who worked abroad. Depending on the source of their pension, they may be required to pay CSG, CRDS and CASA contributions on foreign income for 2025. The amount will be calculated based on the tax return submitted this spring.
In Belgium, the tax filing period will open on 28 April. Returns must be submitted by post before 30 June, or filed online by 15 July.
Further details are available on the website of the Belgian Federal Public Service (FPS) Finance.
