DTTL and each of its member firms are legally separate and independent entities.

Refund of taxes in case your final effective tax rate is lower than the one on your 2018 tax card (e.g.

In all other cases, the withholding is made on the basis of an additional tax card (second, third, etc., tax card), with the application of a fixed tax withholding rate of: 33 % for tax class 1; 21 % for tax class 1a; 15 % for tax class 2. The correction of the tax card is only valid for the tax year concerned. Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande.

When the employer receives the tax card he must proceed with the correction of the tax rate used, if applicable. The main tax card must be given to the employer who pays the highest and more stable salary (main income).

The Luxembourg tax authority recently sent out letters asking taxpayers to make a choice. Applications must be renewed every year to ensure that the required conditions are met. Please enable JavaScript to view the site.

As married couple, you would file, by default, a joint tax return. The employer must be in possession of the employee's tax card in order to carry out the correct tax deduction on the employee's salary.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist. A salaried worker who continues to work in Luxembourg the year following the beginning of their activity does not need to send a new application.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer. Consult your personal data in the National Registry of Natural Persons.

on the basis of tax class 1 and a 33 % tax rate.

For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with. The amount of tax deducted at source during a fiscal year may occasionally be too high or too low. Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen. Persons employed in Luxembourg or pensioners who receive a statutory retirement pension taxable in Luxembourg must, in principle, have a tax card because incomes from a salaried occupation and pensions paid by a Luxembourg pension fund are subject to tax withholding.

However, since the fiscal year 2018, they can, on request, opt for individual taxation (pure or with reallocation), and carry out a simulation of the different estimated tax rates online. Employees/pensioners may file a request (using form 164 R) to have certain tax deductions listed on their tax card (deductions, abatements, tax credit) so that they can be taken into account by their employer or relevant pension fund when calculating net income.
Taxpayers who have not received their tax card by 1 March 2013 should contact the competent RTS tax office. The main tax card must be given to the employer who pays the highest and more stable salary (main income). You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 15, boulevard du Jazz L-4370 Belvaux.

The tax card is only valid for the tax year for which it is established.

The following must always use form 164 as the first request for the deduction form: Tax cards are sent directly to recipients by post. Every employee must submit a tax card to each of his employers.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

for the deduction of the increased-rate allowance for business expenses of disabled employees, a copy of the medical certificate specifying the degree of reduction of employee's work capacity should be attached.

salary slips) which show their income and must submit all the salary slips received for the year concerned. Deloitte Digital combines Deloitte’s globally recognized strength in business transformation and technology implementation with the capabilities of a world-class digital agency. Access to a profession / business permit, Business permits / professional integrity, Extract from the criminal record of a legal person, Extract from the criminal record of a natural person, EC certificate of experience - professional experience gained abroad, Continuous vocational training establishments, Carriage of goods or passengers (> 3.5 tonnes), Liberal professions requiring a business permit, Independent engineer (other than a construction engineer), Consulting engineer in the construction sector, Liberal professions subject to other permits, General practitioners and medical specialists, Dental practitioners, specialised dentists, Activities subject to specific registration and/or authorisation, Private security and surveillance activities - special accreditation, Transport of goods by road - Community licence, Transport of passengers by road - Community licence, Chèque-Service Accueil (CSA) service provider – education and care services, Education and care service for children – accreditation, Chèque-Service Accueil service provider (CSA – Childcare Service Voucher) – childminding, Childcare Service Voucher service providers – mini-crèches, Licence to provide a media service from Luxembourg, Technical assessment and inspection tasks - accreditation, Private research institutes - accreditation, Accreditation to engage in activities to support the employment of workers with a disability and workers awaiting external redeployment, Declaring tattoo studios and establishments providing public tanning appliances, Professions related to the European professional card (list 1), Professions without automatic recognition of diplomas (list 2), Professions with automatic recognition of diplomas (list 3), Sole proprietorships (self-employed persons) and partnerships, Comparative table - Partnerships / Sole proprietorships (self-employed persons), Sole proprietorship (self-employed persons), European companies - Involvement of workers, Simplified limited liability company (SARL-S), 4. Business creation/registration with the Trade and Companies Register, Creation of a sole proprietorship (self-employed person, sole trader), Registering with the Trade and Companies Register as a natural person, Constitutional documents and articles of association, Registration and modification of the articles of association, Starting up a Luxembourg subsidiary or branch office, 5.
Change of employer: is there a non-compete clause? Luxembourg residents (see section 1.6) must report their worldwide income on the Luxembourg tax return. Upon request, an employee or pensioner can have certain tax deductions recorded on the tax card so that they can be taken into account when the employer or the pension fund calculates the net amount to be paid to the taxpayer. The main tax card is allocated to the most stable and highest salary or pension. Given that employee and employer are not allowed to make any changes to this data, any request for correction must be sent to the competent authority which drew up the tax card without delay.

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

The taxpayer's current commune of residence determines which RTS office is competent.

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