Tax reform is progressing through Parliament, but the decision taken on 29 September is not yet the vote on the law in a public sitting. For taxpayers, this distinction is essential: a parliamentary step does not immediately change the way their income is taxed.
What was adopted by the committee
According to the Chamber of Deputies, the report presented by Diane Adehm received the support of the majority. The LSAP abstained; déi gréng and the ADR voted against. The debate and vote in a public sitting are scheduled for 27 October.
The bill provides for a single U tax class and the gradual abolition of the current classes, with a transition for some taxpayers in class 2. The intended entry into force is 1 January 2028. As of 1 October, file 8676 is still listed as « in committee ».
Filed on 6 January 2026 by Gilles Roth, the file brings together the text, its amendments, opinions and the committee’s report. This timeline makes it possible to consult the documented version of the bill rather than an outdated summary.
The cost also depends on future choices
In the Chamber’s account, the tax cost is estimated at 850 million euros in 2028 and 910 million in 2029. Discussions focused in particular on the 25-year transition and on the assumption that the households concerned would choose the most favourable regime. The actual outcome may therefore differ from the forecast.
These figures describe an overall budget estimate. They do not indicate the gain or loss for any particular household. Inferring an individual outcome from this total would be a misreading of the information.
Key points to keep in mind
| Stage | Position as of 1 October 2026 |
|---|---|
| Committee report | Adopted on 29 September |
| Public debate and vote | Scheduled for 27 October |
| Announced implementation | Intended for 1 January 2028 |
To follow what happens next, number 8676 remains the useful reference: it leads to the text and the parliamentary documents. Until the procedure is complete, announcements should be read as relating to a reform in progress. This article does not calculate anyone’s personal tax and does not recommend any choice of regime.
Sources
- Chamber: report on single taxation, updated on 1 October 2026.
- Chamber: parliamentary file 8676, status: in committee.
- Photograph: Markus Filp.
- Image licence.
Sources consulted on 1 October 2026.
