Since 1 May 2021, the Luxembourg Inland Revenue (ACD) makes available your employees' tax cards free of charge in electronic format on MyGuichet.lu, via a certified business eSpace.

The opening of the access to the withholding tax cards starts with a transitional phase until 31 December 2021, during which you can familiarise yourself with the new tool.

During this phase, your employees will still have to submit their tax card to you.

From 1 January 2022, the consultation of the tax cards via MyGuichet.lu will become compulsory in order to use them to determine the amount of withholding tax and the tax credit of the employees.

With the start of the compulsory phase, employees will no longer be obliged to submit their tax card to you.

For more information on accessing the business eSpace and the steps to be taken in relation to the tax cards, please see our explanatory information page.