The employee's tax card

When employers pay salaries to their employees, they must apply a withholding tax at source with regard to income tax. Although withholding tax is levied on behalf of the employee, employers are personally liable for the tax withheld.

In order to take into account any tax deduction and tax credit, employers must be in possession of the withholding tax card (simply called "tax card") which indicates the applicable withholdings for each of their employees.

Employers who not have the employee's tax card are required to apply the highest tax rate to their employee, i.e. on the basis of tax class 1 and at the 33 % tax rate. Employers who receive the tax card later on, must proceed with the correction of the tax rate used, if applicable.

For this reason, it is useful to inform an employee about the necessary formalities required to obtain their tax card.

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

The applicable administrative procedure is different depending on:

  • whether the employee is a resident in Luxembourg or not; and
  • whether it is the employee's first application for a tax card or a subsequent application.

Who is concerned

Every employee must submit a tax card to each of their employers.

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.

The tax card, in principle, is not necessary for:

  • pupils and students hired for occasional work during the school holidays and whose hourly pay net of tax and social contributions must not exceed EUR 14;
  • persons hired in a private household for housekeeping, childcare or to provide necessary help and care to people dependent on such support.

How to proceed

Type of tax card and tax deduction

Main tax card / additional tax card

When both persons in a married couple of employees or pensioners receive a taxable salary/pension in Luxembourg, the person with the highest and more stable income (main income) receives the main tax card (1st tax card) which will be registered in tax class 2. The other spouse receives the additional tax card (2nd tax card) registered in tax class 2 and with a fixed withholding tax rate.

Employees who have several employers must submit a tax card to each of their employers. The main tax card must be given to the employer who pays the highest and most stable salary (main income). All other employers receive an additional tax card. Additional withholding tax cards can be identified as such by the entry of a fixed withholding tax rate (for example: tax class 1 : 33 % / classe d’impôt 1a : 21 % / tax class 2 : 15 %).

In the event the main tax card is not allocated to the highest and most stable income, taxpayers can submit a request to the competent tax office to have the main tax card changed into an additional tax card. For this to happen, taxpayers must:

  • provide the required supporting documents (salary slips for example) which state the amount of their income; and
  • attach all the statements for the year concerned.

Registration of tax deductions on the tax card

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.

Resident taxpayers have the possibility to request the following to be recorded on their tax card:

Debit interest in relation with the acquisition of a dwelling:

  • cannot be recorded on the tax card; and
  • will only be taken into account if a tax return is being submitted.

Tax reductions recorded on the tax card are only valid for the year for which they were requested. Requests must be renewed each year and it will be checked if the conditions are still met.

Application as a resident employee

Tax cards for employees and pensioners residing in Luxembourg are automatically established by the competent RTS tax office.

Tax cards are sent by post to their recipients at the beginning of the year. It is not possible to collect the tax card directly at the RTS tax office.

Taxpayers who have not received their tax card by mid-March should contact the competent RTS tax office.

As a general rule, the tax card for resident taxpayers will be automatically established without intervention and request from the taxpayer in the following cases:

  • new registration with the Joint Social Security Centre (CCSS) of an employee by the employer;
  • a change in civil status;
  • an address change.

Application as a non-resident employee

First job in Luxembourg - non-resident employee

A non-resident employee with paid employment in Luxembourg for the first time must submit an application for a tax card for non-residents to the RTS tax office for non-residents during the year they start work in Luxembourg.

The application must be accompanied by the following documents:

  • address: household composition certificate / residence certificate (for French residents, a copy of an electricity or gas bill);
  • civil status:
    • either a copy of the certificate of marriage; or
    • a copy of the separation order or of the minutes of the first appearance or of the separation judgement, or of the waiver of the obligation to live together, or of the non-conciliation order signed by a judge; or
    • a copy of the divorce decree;

For separated spouses or spouses going through divorce proceedings, a copy of the judgement at their first court appearance, or of the first order of the summary judge or any equivalent document, if they have not presented such a document yet.

  • for spouses of civil servants who fall under the EU protocol or NATO status
    • a copy of the confirmation of their status and of their country of residence;
  • for persons applying for a reduced tax rate:
    • copies of the last 3 salary slips with the annotation "prière de reconsidérer mon taux au plus bas" (please reconsider my lowest tax rate).

The Luxembourg Inland Revenue is entitled to request additional documents.

The tax office establishes and updates within 30 days the tax card of the non-resident salaried worker in accordance with the information provided on the application for a tax card for non-residents and any other documents received.

When an employee takes up paid employment in Luxembourg for the first time, the information on the tax card must correspond to the effective situation at the time the tax card is drawn up.

The following years

Employees who continue to work in Luxembourg the year following the beginning of their activity do not need to send a new application. Each year, around mid-November, the employee receives a partially completed form for the application for a tax card for non-residents. He must complete it, attach the required documentation and return it within 15 days to the RTS tax office for non-residents.

The tax office establishes and updates within 30 days the tax card of the non-resident salaried worker in accordance with the information provided on the application for a tax card for non-residents and any other documents received.

The tax card is, in principle, sent to the domicile of the person concerned during the first quarter of the relevant year.

Upon receipt of the tax card, employees must check that their data is correct, request a correction if necessary and then return the card to their employer.

Employees who have not received their tax card by the end of March must contact the RTS tax office for non-residents.

Submission of the withholding tax card by electronic means

The Luxembourg Inland Revenue (ACD) is offering the activation of the eDelivery feature for the withholding tax card. Doing so allows taxpayers to receive this document in electronic format in their private eSpace on MyGuichet.lu.

Please note: only documents sent from the moment of subscription to this service are available.

To benefit from this service, the taxpayer must first subscribe to the eDelivery function for official documents sent by the ACD. The subscription can be made in their private eSpace of MyGuichet.lu, under "My data" in the "Taxation" section, under "Subscription to ACD documents".

This step is essential so as to receive the documents in the private eSpace.

The taxpayer receives an email as soon as a new document is posted in their private eSpace. The document can be consulted in PDF format.

Modification of data on the tax card

On receipt of the tax card, the employee must check the accuracy of the data on it.

Given that employee and employer are not allowed to make any changes to this data, any request for correction must be sent without delay to the competent authority that drew up the tax card.

The correction of the tax card is only valid for the tax year concerned. Applications must be renewed each year if the relevant conditions are fulfilled.

In the event of a change of civil status, family situation or employer which may affect the tax class, the data on the tax card will be changed:

The administration will then issue a new tax card. The employee must submit it to his employer as soon as possible, who must take into consideration the changes when calculating future salaries.

Additional tax cards

Employees who take up an additional job or if the spouse starts a new job, they must request an additional tax card from the relevant administration:

The Luxembourg Inland Revenue will issue a new tax card as well as an additional tax card. The employee must return their tax card to their employer as soon as possible. The employer must take into account any changes when calculating the future salaries.

In the case of joint taxation, the main tax card is issued in the name of the spouse who receives the most stable pay and who earns the highest annual amount. The other spouse receives an additional tax card.

Employees who work for several different employers must give the main tax card to their main employer (most stable pay and highest annual amount) and the additional tax card must be given to the other employers who are paying the additional salaries.

Forms / Online services

Demande en établissement, rectification, inscription d'une modération ou établissement d'un duplicata d'une fiche de retenue pour contribuables résidents (Modèle 164 R F)

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

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.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Antrag auf Ausstellung, Berichtigung, Eintragung einer Ermäßigung oder Ausstellung eines Duplikates einer Steuerkarte für ansässige Steuerpflichtige (Vordruck 164 R D)

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

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

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).

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

Demande en établissement, rectification, inscription d'une modération ou établissement d'un duplicata d'une fiche de retenue pour contribuables non résidents (modèle 164 NR F)

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

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.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Antrag auf Ausstellung, Berichtigung, Eintragung einer Ermäßigung oder Ausstellung eines Duplikates einer Steuerkarte für nicht ansässige Steuerpflichtige (Vordruck 164 NR D)

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

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

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux).

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

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