Economy
Income tax
Tax Classes in Luxembourg: Class 1, 1a and 2 Explained (2026)
A plain-English guide to Luxembourg's income tax classes 1, 1a and 2 — who is in each, why class 2 saves married and partnered couples money through income splitting, how to change class after marriage or PACS, how cross-border workers are treated, and what Bill 8676's single tax class would change from 2028.