Guides to Luxembourg's single tax class
Bill 8676 replaces tax classes 1, 1a and 2 with a single Class U from tax year 2028, while couples already married or in a PACS can keep the old joint rules (Tarif T) for 25 years. These guides explain what that means for you, using the voted text and official sources.
- Class U vs Tarif T: which is better for you?
Singles, single parents and couples: who gains under Class U, who should stay on Tarif T, with worked examples.
Read the guide → - Class U tax brackets 2028: the full Luxembourg scale
The Class U and Tarif T rate tables from the voted text, with worked examples for singles and couples.
Read the guide → - Bill 8676 explained: what changes, when, and who must choose
What the single tax class reform changes, the full timeline, who has to choose and the 30 November 2027 deadline.
Read the guide → - Couples under the new system: joint or individual taxation?
Married and PACS couples: who keeps joint taxation, the yearly PACS request, children under three and the irreversible switch.
Read the guide → - Cross-border workers: how Class U affects frontaliers
Frontaliers from France, Belgium and Germany: Class U by default, when Tarif T is possible, and the yearly assimilation trap.
Read the guide →
Not tax advice. This guide explains Bill 8676 as adopted by the Chamber of Deputies at first vote on 28 October 2026. The law still has to be finalised and published, and your own situation may differ. Check with the tax administration (ACD), your payroll team or a tax adviser before you decide.