In brief
A Luxembourg permit does not itself establish tax residence. Holding Indian assets and receiving or disposing of them can create different reporting questions.
Start with Administration des contributions directes: Resident / non-resident (opens in a new tab)
Keep citizenship, tax residence and FEMA residence separate
These labels answer different questions. Your nationality or OCI card does not alone determine the year’s Indian tax treatment. Establish the relevant year, travel history, income sources and exceptions.
Your next steps
0 of 5 steps complete · Next: Resolve tax residence on the facts
Resolve tax residence on the facts
Next stepACD bases domestic individual residence on tax domicile or habitual abode and distinguishes it from immigration permission. Residents have worldwide-income taxation and non-residents a Luxembourg-source base, subject to treaties. Record home, family and work facts before choosing the return treatment.
Prepare Indian investment and income records
List rent, interest, dividends, pensions and disposals by owner. ACD’s interest route uses form 100 for relevant resident or assimilated taxpayers. Ask which withholding, reporting and treaty rules apply to Indian receipts rather than applying Luxembourg bank treatment to all foreign accounts.
Check property disposals separately
Guichet’s property-sale procedure covers residents selling Luxembourg or foreign property, and non-residents selling Luxembourg property; it identifies form 100 and the relevant annex. Give the adviser Indian property acquisition, ownership and sale evidence even where relief may apply.
Understand requested non-resident assimilation
Tax assimilation is conditional and must be requested. ACD explains that foreign income used for the global rate is not thereby taxed as Luxembourg income in that calculation. Do not confuse assimilation with becoming resident, or omit foreign household income needed to assess the request.
Create a written reporting map
Ask an adviser to list the return sections, foreign-tax evidence, currency treatment and obligations for each account, asset or receipt, including any special investment structures. This is a practical checklist; no universal foreign-account exemption or disclosure threshold is claimed.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
Luxembourg & India guidance · All countries
Evidence for these steps
Checked 20 October 2026. Links support the statements within their scope; preparation lists are editorial suggestions. Access limitations are disclosed below.
- Resolve tax residence on the facts: Administration des contributions directes — Resident / non-resident
- Prepare Indian investment and income records: Guichet.lu / ACD — Declaring interest received
- Check property disposals separately: Guichet.lu / ACD — Reporting sale or exchange of property
- Understand requested non-resident assimilation: Administration des contributions directes — Information for non-residents
- Create a written reporting map: NRIdisha preparation suggestion; confirm your own requirements.
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- Am I resident or merely eligible for assimilation?
- Which foreign income affects the global rate?
- Which annex is needed for a property sale?
Who can help
A qualified Luxembourg adviser and an Indian cross-border tax or citizenship specialist, as appropriate. The responsible authority decides applications.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Worldwide versus domestic-source income; tax domicile and habitual abode, separate from a residence permit.
Interest and form 100; different withholding and declaration routes.
Resident foreign-property and non-resident Luxembourg-property disposal reporting.
Conditional requested tax assimilation, foreign income and global rate.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.