Règlement grand-ducal du 26 mars 2014 portant exécution de l’article 145 de la loi modifiée du 4 décembre 1967 concernant l’impôt sur le revenu (décompte annuel)

This regulation implements specific provisions of the Luxembourgish income tax law. It establishes the formal requirements and procedures for the annual tax return process, ensuring that taxpayers correctly report their income and liabilities to the state. This affects all individual taxpayers in Luxembourg who are required to file an annual income tax return.