Filing salary and pension statements
Last update
As of 2015, employers and pension funds are required to submit the extracts from salary and pension statements to the Luxembourg Inland Revenue (Administration des contributions directes - ACD) by electronic means.
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 have to be submitted before 1 March every year.
These measures apply from the fiscal year 2014.
Who is concerned
All employers and pension funds established in Luxembourg are concerned by this measure.
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 hire personnel for their private household continue to benefit from the simplified measure concerning the declaration of salaries paid.
Deadlines
The electronic submission of salary or pension statements has to be completed 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.
How to proceed
Conditions of transmission
The transmission of statements must:
- have a unique reference file number per tax year and debtor;
- contain at least one extract of a salary or pension statement;
- refer to only one tax year;
- contain only the statements from one debtor (same identification number).
Salary and pension data transmissions may:
- contain the extracts for different employees or retirees of the same debtor (employer);
- contain both initial extracts of salary and pension data and cancellations.
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 (salary or pension).
Transmission of statements
Salary and pension statement data must only be transmitted via the MyGuichet.lu platform (private or business eSpace):
- either by filing a structured document in XML format of a maximum of 7 MB (select file for the tax year concerned);
- or by using a data input assistant (more information about the assistant can be found in the user guide (Pdf, 1.11 Mb)).
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:
- LuxTrust, for questions about Private or Pro products;
- the Guichet.lu helpdesk, for questions on the MyGuichet.lu data transmission application;
- your software provider for questions on syntactical and semantic validation errors;
- the IT division of the ACD, for technical questions about XML files;
- for questions about taxation, the competent RTS tax office: RTS 1 (Centre), RTS Esch-sur-Alzette (South) or RTS Ettelbruck (North).
Processing the transmission
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. The person who completed the filing will be informed if a correction has to be made.
It is also possible to correct or cancel the statements submitted, even after they've been accepted by the Luxembourg Inland Revenue, by:
- either submitting a cancellation request in XML format (select file for the tax year concerned) ;
- or by using the online cancellation assistant on MyGuichet.lu.
Online services and forms
Data input assistant
Online cancellation assistant
Transmission of a structured document in XML format
Who to contact
-
Luxembourg Inland Revenue (ACD)
- Address:
- 33, rue de Gasperich L-5826 Hesperange Luxembourg
Please consult the above website to find the competent department.
Related procedures and links
Procedures
Links
Further information
-
Extraits de compte salaire et pension (ECSP)
sur le site de l’Administration des contributions directes (ACD)
-
Filing and cancelling of salary and pension statements with the online assistant - User guide
Pdf • 1.11 Mb
Legal references
-
Loi du 26 mars 2014
portant transposition de l'article 8 de la directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal
-
Règlement grand-ducal modifié du 27 décembre 1974
concernant la procédure de la retenue d'impôt sur les salaires et les pensions
-
Règlement grand-ducal du 26 mars 2014
concernant la procédure de la retenue d'impôt sur les salaires et les pensions
