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.


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 platform (private or business eSpace):

In addition to being used for initial submissions, XML files can also be used to submit corrections and cancellations.

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 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

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)

Related procedures and links


Annual adjustments carried out by the employer Hiring domestic staff


Further information

Legal references

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