The employee's tax card

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When an employer pays salaries to his employees, he must apply a withholding tax at source with regard to income tax. Even though the withholding tax is levied on behalf of the employee, the employer is personally responsible for the tax deducted.

In order to carry out the tax deduction and the transfer of the employee's tax credit, the employer needs a tax deduction document (called a 'tax card') for each employee and which details the relevant deductions to be made.

If he does not have the employee's tax card, the employer must apply the highest tax rate, i.e. on the basis of tax class 1 and a 33 % tax rate. When the employer receives the tax card he must proceed with the correction of the tax rate used, if applicable.

Therefore, it is useful to inform an employee about the necessary formalities required to obtain his tax card.

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

The procedure to follow for an employee differs according to whether he is a resident or non-resident in Luxembourg and whether it is his first or a subsequent application.

Who is concerned

Every employee must submit a tax card to each of his 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) 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 (15 % in 2013).

A worker who has several employers must submit a tax card to each of his employers. The main tax card must be given to the employer who pays the highest and more stable salary (main income). All other employers receive an additional tax card. Additional tax cards can be recognised by the indication of a fixed tax rate (e.g., tax class 1: 33 %, tax class 1A: 21 %, tax class 2: 15 %).

In the event the main tax card is not allocated to the highest and more stable income, the taxpayers can submit a request to the competent tax office to have the main tax card changed into the additional tax card. The taxpayers must provide the necessary supporting documents (e.g. salary slips) which show their income and must submit all the salary slips received 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 interests in relation to the purchase of a home cannot be recorded on the tax card and they will only be taken into consideration if a tax return is submitted.

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

Application as a resident employee

As from the tax year 2013, tax cards for resident employees and pensioners are automatically established by the competent RTS tax office.

The tax card is sent by post to the recipient at the beginning of 2013. It is not possible to collect the tax card directly from the RTS tax office.

Taxpayers who have not received their tax card by 1 March 2013 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 who undertakes paid employment for the first time in Luxembourg must, the year he starts this activity in Luxembourg, submit an application for a tax card for non-residents at the tax office RTS for non-residents.

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);
  • marital 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 judgment 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 who are going through divorce proceedings, a copy of the judgment of first appearance or of the first order of the summary judge or any equivalent document, if they have not showed it 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 applicants to a reduced rate: copies of the last 3 salary slips with the mention "prière de reconsidérer mon taux au plus bas" (please reconsider my lowest rate).

The Luxembourg Inland Revenue is entitled to request more additional documents.

The tax office prepares 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 the documents provided.

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

The following years

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. Each year, around mid-November, the employee receives a partially completed application for a tax card for non-residents form. He must complete it, attach the required documentation and return it within 15 days to the tax office RTS for non-residents.

The tax office prepares 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 the documents provided.

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. the employee must check that his data is correct, request a correction if necessary and then return the card to his employer.

If, at the end of March, the employee has not received a new tax card, he must contact the tax office RTS for non-residents.

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 to the competent authority which drew up the tax card without delay.

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

When an employee takes on an additional job or his spouse starts a new job, he 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 the appropriate tax card to his employer as soon as possible. The employer must consider any changes when calculating future salaries.

In the case of collective 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.

If the employee works for several different employers, he gives the main tax card to his main employer (most stable pay and the one with the highest annual amount) and the additional tax cards to his other employers where he earns 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 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

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, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

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 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

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, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

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

Who to contact

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