As of 2015, employers and pension funds are required to file extracts of salary and pension statements electronically with the Luxembourg Inland Revenue (Administration des contributions directes - ACD).
The electronic statements must contain all salaries and pension contributions paid during the tax year by the employer or the pension fund to the account holder and must be submitted before 1 March each year.
These measures apply as of tax year 2014.
The data transmission process involves various parties. If you have any questions, please contact:
This measure concerns all employers and pension funds established in Luxembourg.
The data transmission can be handled through a proxy or a trustee acting on behalf of the employer or pension fund.
It should be noted that persons who engage personnel for their private household can continue to use the simplified salary declaration procedure.
Extracts of salary or pension statements must be electronically submitted before 1 March of the year following the tax year.
Failure to meet this deadline will give rise to either an additional tax charge for late filing or failure to file, or a fine.
The transmission of statements must:
Salary and pension data transmissions may:
Salary/pension account statements must have a unique reference number per tax year and debtor. The time periods in the statements must correspond to the tax year.
Should the beneficiary change their country of residence during the year, the employer will need to create 2 separate statements for the account (whether salary or pension).
Salary and pension statement data must only be transmitted via the MyGuichet.lu platform (personal or business eSpace):
In addition to being used for initial submissions, XML files can also be used to submit corrections and cancellations.
The data transmission process involves the collaboration of various parties. If you have any questions, please contact:
The Luxembourg Inland Revenue carries out various automated checks on electronic filings and reserves the right to reject erroneous filings.
Where applicable, corrections must be made via MyGuichet.lu. If corrections need to be made, the person who completed the filing will be informed.
Submitted data can also be corrected or cancelled by the submitting users themselves, even after the data has been accepted by the Luxembourg Inland Revenue. They may do so by:
Cancel an entire transmission of salary or pension account statements online - tax years 2014 to 2022
Assistant d'annulation d'un dépôt complet d'extraits de compte salaire et pension - années fiscales 2014 à 2022
Die Hinterlegung einer ganzen Übertragung von Lohn- oder Rentenkontoauszügen online aufheben - Steuerjahre 2014 bis 2022