A resident taxpayer is obliged to file a tax return when : the taxable income of the household exceeds 100.000€ per year in case of cumulation of several remunerations (salaries and/or pensions) where the taxable income exceeds 36.000 € for taxpayers in tax class 1 and 2 and 30.000 € for taxpayers in tax class 1a. Or if his Luxembourg taxable income is not subject to a withholding tax, as for example for: a profit from the exercise of a liberal profession income from the rental of a property salaried income paid by a foreign employer or pensions paid by foreign pension funds  taxable income which includes more than 1,500 euros of net income from movable capital liable to withholding tax a taxable income which includes more than 1,500 euros in directors' fees non-separated spouses, one of whom is a resident taxpayer and the other is a non-resident person, who had elected to be jointly taxed and had been provisionally classified as tax class 2 on their tax withholding slip.