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See detailCommunautés de vie et fiscalité individuelle au Grand-Duché de Luxembourg
Chaouche, Fatima UL

in Revue européenne et internationale de droit fiscal (2018), 2018/2

Luxembourg personal income tax system is far from being indifferent to family structures (marriage, civil union or cohabitation). For decades, the institution of marriage has been given preference over ... [more ▼]

Luxembourg personal income tax system is far from being indifferent to family structures (marriage, civil union or cohabitation). For decades, the institution of marriage has been given preference over any other forms of family by Luxembourg tax law. It was only in 2007 that the Luxembourg legislator recognized that, under restrictive conditions, civil unions may qualify for certain tax benefits. Almost a decade later, Luxembourg introduced optional individual taxation for married individuals in effect as of January 2018. Although some of these family structures may appear equivalent (marriage, civil unions), the application of the principle of equality before the law is ineffective to reach equal tax treatment for these communities as it is generally recognized that such institutions are not objectively comparable as recently confirmed by the Luxembourg Constitutional Court. Yet, various evolutions have taken place since the sixties including gender-equality-driven reforms. These recent developments provide an opportunity to question the maintenance of tax classes and envision, on the long run, a conceivable shift towards an individualization of taxation for all family structures. [less ▲]

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