Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Luxembourg - Personal Services Income
Income that residents of Luxembourg receive for personal services as independent
contractors or self-employed individuals (independent personal services) in the
United States is exempt from U.S. income tax if they do not have a fixed base
regularly available to them in the United States for performing the services. If
they have a fixed base available in the United States, they are taxed on the
income attributable to the fixed base.
Income that residents of Luxembourg receive for services performed in the United
States as employees (dependent personal services) is exempt from U.S. income tax
if the residents meet the following requirements.
- They are in the United States for no more than 183 days in any 12-month period
beginning or ending in the tax year.
- Their income is paid by, or on behalf of, an employer who is not a U.S.
resident.
- Their income is not borne by a permanent establishment or a fixed base that
the employer has in the United States.
The exemption does not apply to pay received for employment exercised
continuously or predominantly aboard a ship or aircraft operated in
international traffic by a U.S. enterprise.
The exemptions do not apply to directors� fees and similar payments received by
a resident of Luxembourg for services performed in the United States as a member
of the board of directors of a company that is a resident of the United States.
The exemptions do not apply to public entertainers (such as theater, motion
picture, radio, or television artists, musicians, or athletes) from Luxembourg
who earn more than $10,000 in gross receipts, including reimbursed expenses,
from their entertainment activities in the United States during the tax year.
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