Hey alle,
Ich habe mein Praktikum letztes Jahr in Luxemburg gemacht, wo jeder meiner Payslips eine „nicht steuerpflichtige Praktikant“ zusammen mit 0 Beiträgen auf allen Bereichen hatte.
Nach dem Praktikum bekam ich eine Vollzeitposition, jetzt forderte die Agentur, die meine Renditen abendete, auch nach diesem Einkommen, um die Rendite erheblich zu senken.
Entsprechend https://www.csl.lu/en/your-rights/youth/internship/ Das Praktikum sollte nicht berücksichtigt werden?
Als sie dies der Agentur zeigen, gaben sie an, dass dies auf Gehaltsabrechnungsniveau und nicht auf Einkommen ist? Sie schlugen auch vor, nur die Vollzeitpapiere zu senden, aber gibt es ein Risiko, dies zu tun? Jemand in dieser Position oder das weiß, was die richtige Sache ist?
Vielen Dank im Voraus!
Internship Income Return
byu/Frequent-Barracuda55 inLuxembourg
Von Frequent-Barracuda55
4 Kommentare
Not considering other reporting obligations, the company that hired you as an intern had to request the tax authorities for an exemption to withhold taxes on your monthly salary. As you can see from your payslips, that exemption was granted. So tax authorities know about it
Edit: You should include both revenues. Not declaring the internship is a flagrant fraud attempt
The linked website is poorly made to be honest: to the question whether interns need to pay taxes, it answers that there are ways to be exempted from withholding taxes without answering if you need to actually pay taxes or not.
You can be exempted from withholding but still need to pay taxes on that amount
As I understand it, the page is about an exemption from the withholding. The internship income is per se still taxable, but given that the yearly income will typically not reach the [second bracket](https://www.csl.lu/en/your-rights/payroll-taxation/income-tax-at-a-glance/income-tax-rate/) (not sure if these figures are up to date), the tax due will be zero. The exemption from the withholding basically saves you from having to do a tax declaration.
If you start working in the same year however, all incomes are added up and you will reach higher brackets and will be taxed.
BTW [this subsidy](https://impotsdirects.public.lu/fr/az/p/prime-jeune-salarie.html) could be interesting for you. (Note that you will need to pay some tax on it as well)
I was on same boat and got no tax on internship money. From what I know, Internship is not taxable only if:
1. You were an intern for less than 6 months in that year.
2. And, you didn’t have any other income source beside internship that year.
I checked both boxes, so it was tax exempt.
Was your internship time + fulltime position more than 6 months combined? If so, you need to pay tax on internship income as well.
Again I am not a tax advisor, and this is purely from my experience and interaction with tax filing agency.