The Luxembourg Inland Revenue (Administration des contributions directes – ACD) now provides a service which allows employers and pension funds to view their employees' and pensioners' tax cards in electronic format via a certified business eSpace on MyGuichet.lu.
Employers will have the opportunity to familiarise themselves with the service between 1 May 2021 and 31 December 2021. From 1 January 2022, it will be mandatory for employers and pension funds to access and view their employees'/pensioners' tax cards for the purpose of determining withholding taxes and tax credits.
The following are concerned by this service:
To activate the certified business eSpace to gain access to the tax cards, users must first apply to the ACD for a token (see section "Forms / Online services").
Applications for tokens may be submitted by:
Employers can only activate one "employer token", whereas providers can activate multiple "provider tokens".
When the employer applies for the token, they will receive both an employer token and a provider token. The employer can then entrust the provider token to a provider of their choosing, to whom they have delegated the management of their employees' salaries.
When a provider applies for the token, the employer will be sent a letter containing the token, which they should then give to their provider.
Once the procedure has been completed, the token required to access the tax cards will be sent by post to the employer's address on file with the ACD (even if the application was filed by the provider). The token will enable the user to log in to their business eSpace securely.
The employer or their provider must activate their business eSpace within 2 months of applying for the token.
To do so, they should log in to their business eSpace on MyGuichet.lu, then select "My business data", "Authentic sources", "Taxation", then "Tax cards".
They will then be required to enter their token, and the security code chosen when applying for that token.
For any given business eSpace, only one employer token can be used. On the other hand, several provider tokens are allowed.
For the purpose of viewing multi annual tax cards, the business eSpace must be activated within 2 months of applying for the token.
If either the employer or the provider fails to activate the business eSpace within that time, the tokens will be cancelled and a new token has to be applied for.
Once the business eSpace has been activated, the token will remain valid for 3 years.
The application for the token and the activation of the certified business eSpace are free of charge.
Once their business eSpace has been activated, the employer will be able to view their employees' tax cards from their MyGuichet.lu business eSpace, either by selecting "Authentic sources" > "Taxation / Procedures catalogue", or using the "Search" button.
When searching for tax cards, a number of search filters can be applied.
The user will be able to download:
If a search returns more than 100 tax cards, the user will need to complete a special procedure called "ACD – Tax card search". Once this procedure has been completed, the user will receive a message within 24 hours, informing them that the search results are available. The message will also contain a download link, valid for 3 months. The link will automatically be deleted 24 hours after it is first used. The search results are provided in XML format only.
If a new tax card is available, a message will be sent to the MyGuichet.lu business eSpace in question, for the attention of:
The employer, and/or their provider, where applicable, will also receive an email notification informing them that a new message has been sent to their MyGuichet.lu eSpace.
Certified access to tax cards can be revoked by the employer or their provider at any time, if deemed necessary. The employer may also, at any time, revoke one or more tokens that have been activated by their provider(s).
To revoke a token, the user must request a revocation code from the ACD (see under "Forms / Online services"). The revocation code will be sent to the employer at their address on file with the ACD.
To revoke an employer token and all associated provider tokens, the revocation code must be entered in the business eSpace.
Once a token has been revoked, the employer can apply for a new one.
The employer may apply for an extension of the validity of their token if it is about to expire.
If the employer has delegated the management of their employees' salaries to a provider, the latter may apply for an extension of the validity of their token and of the employer token.
Online access to tax cards will begin with a transition phase from 1 May 2021 to 31 December 2021.
During this transition phase, employers will be able to familiarise themselves with the process of viewing tax cards in electronic format. At the same time, employees will continue to receive their tax cards by post and will still be required to submit them to their employer.
The mandatory phase begins on 1 January 2022: as of that date, employers must check their MyGuichet.lu business eSpace every month to check whether new tax cards are available.
Once the mandatory phase is in force, employees and pensioners will no longer be required to submit their tax cards to their employer or pension fund.
All new tax cards issued as of 1 May 2021 (beginning of the transition phase) will remain valid after 31 December. They will only be updated if there is a change to one or more elements of the tax card (address, tax class, tax rate, employer, place of work, tax allowances, deductions, etc.).
Only tax cards issued for employees with fixed-term contracts will contain an end date. In that case, the tax card will expire at the end of the contract. They will be updated only if a change occurs before the end of the labour contract.
Starting on 1 January 2022, and only for those months for which they received notifications, employers must view the available tax cards on MyGuichet.lu, or be penalised.
The employer must follow all instructions on the tax cards in order to determine the withholding taxes and tax credits to apply.