Has Bill 8676 become law?

The Chamber adopted it at first vote on 28 October 2026 and asked to waive the second vote. It still has to be published in the Journal officiel; we had not seen it published on 31 October 2026.

When does Class U start?

From tax year 2028, i.e. 1 January 2028.

What is the deadline for couples?

30 November 2027, for a joint request that puts Class U on the 2028 tax card. A request in December 2027 still means individual taxation from 2028, but the tax card follows only from 2029.

Bill 8676 Explained: Luxembourg's Single Tax Class, Timeline & Deadline

Q: How long does Tarif T last?

Until the end of the 2052 tax year.

On 28 October 2026 the Chamber of Deputies adopted Bill 8676, the reform that replaces Luxembourg's three tax classes with a single one. Here is what it changes, the dates that matter and the one decision some couples will have to make.

The reform in one paragraph

From tax year 2028, marital status no longer decides how you are taxed. Classes 1, 1a and 2 are abolished and everyone is taxed individually on the new Class U scale. The exception is a transition for couples who were married or in a PACS before 1 January 2028: they can keep joint taxation on Tarif T, the successor of class 2, until the end of the 2052 tax year. At any point they can opt for individual taxation instead, but that choice is final.

Timeline

6 January 2026: Finance Minister Gilles Roth files the bill.
5 May 2026: opinion of the Council of State; government amendments follow on 9 June 2026.
29 September 2026: the Finance Committee adopts its report (rapporteur Diane Adehm).
28 October 2026: first constitutional vote in the Chamber: 37 in favour, 11 against, 12 abstentions. A request to waive the second vote has been made.
Next: the Council of State has to decide on waiving the second vote, then the law is published in the Journal officiel. At the time of writing, we have not seen it published.
30 November 2027: deadline for couples who want Class U on their 2028 tax card.
1 January 2028: Class U applies; most provisions take effect from tax year 2028.
End of 2052: Tarif T ends.

What changes

One scale for all. Class U taxes each person from 0% up to €26,650 to 42% above €234,800, plus the 7% or 9% employment fund surcharge. See the full Class U and Tarif T bracket tables.
Tarif T for existing couples. Joint taxation with splitting stays available to couples married or in a PACS before 2028, for 25 years.
Individual liability. Under individual taxation each partner pays their own tax and is no longer jointly liable for the other's.
Families. A new early-childhood allowance of €5,400 per child under three; the single-parent credit rises from €3,504 to €4,008; protection on Tarif T after a death or divorce is extended from three to five years.
Deductions. Several ceilings go up: insurance premiums and consumer-loan interest from €672 to €900, home-savings contributions from €672 to €900 (€1,344 to €1,500 for ages 18 to 40), and the flat allowance for childcare and domestic help from €5,400 to €6,000.
Indexation. The tax scale will again be adjusted automatically for inflation after every four index tranches.

Who must choose

Singles and single parents have no choice to make: they move to Class U automatically. Couples who marry or sign a PACS from 2028 are taxed individually under Class U only. Couples married before 2028 are on Tarif T by default and can switch at any time. PACS partners registered before 2028 keep Tarif T only by filing a joint request for each year; our couples guide explains why that matters.

The deadline, precisely

Article 58 of the voted text sets the transitional rule. Married couples who want individual taxation from 2028 and want the Class U rate on their withholding tax card from 2028 must file a joint request on a dedicated ACD form by 30 November 2027. If they file between 1 and 31 December 2027, they are still taxed individually from 2028, but the Class U rate only appears on their tax card from 2029. Either way, a tax return (assessment) for 2028 becomes compulsory.

In later years the same logic applies: a couple can switch in any year until 2052 by filing the joint request by 30 November of that year. Article 58 enters into force the day after the law is published, so the form can only be expected after publication.

What is still uncertain

The text could still change only in limited ways, but some practical details are not public yet: the date of publication, the ACD's request form, and the administration's guidance and simulator. Figures in our guides follow the text adopted on 28 October 2026. We will update them when the final law is published.

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.

Bill 8676 explained: what changes, when, and who must choose