The rule applicable for the declaration of 2023 income remains, for one last year, the effective rate method. From 2024 income onwards, it will no longer be possible to deduct the amount of your Luxembourg taxes (but you will be entitled to a tax credit equal to the French tax).
For 2023 income: from the 11th of April you must therefore declare to the French tax authorities your gross Luxembourg income from which it is necessary to deduct your social security contributions as well as your Luxembourg taxes. This amount is then reintegrated into all household income and is used to calculate an average tax rate applied to French income only.
If you wish, you can use your 2023 declaration to help you complete your 2024 declaration.
The freeze for this year is favourable to French households because the rule currently in force allows a reduction in the amount to be declared.
We are in contact with the tax authorities and we will relay information on the current declaration campaign in the coming weeks!
And if you need a little help, don’t hesitate to consult the factsheets available here, which are still current:
