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.
Carry out your procedure:
With an online service
- Submission with the online assistant - tax years 2014 to 2017
- Submission in XML format - tax year 2014
- Submission in XML format - tax year 2015
- Submission in XML format - tax year 2016
- Submission in XML format - tax year 2017
- Cancel an entire transmission of salary or pension account statements online - tax years 2014 to 2017
All employers and pension funds established in Luxembourg are concerned by this measure.
The transmission can be made by a proxy or a fiduciary who is acting on behalf of the employer or the 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.
This deadline must be respected on pain of becoming subject to an additional tax charge for late filing or failure to file, or to a penalty.
Conditions of transmission
The transmission of the statements must:
- have a unique reference file number per tax year and debtor;
- contain at least one extract of a salary or pension statement;
- only refer to one tax year;
- only contain the statements from one debtor (same number of identification).
The transmission of statements may:
- contain the extracts for different employees or retirees of the same debtor (employer);
- contain initial extracts for salaries and pension contributions as well as cancellations.
Account statements (salary or pension) must have a unique reference number per tax year and debtor. The time periods in the statements must correspond to the tax year.
In the event that the beneficiairy changes his country of residence during the year, it is necessary to create 2 separate statements for the account (whether salary or pension).
Transmission of statements
The transmission of statements must be carried out via the MyGuichet platform (personal 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).
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. 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 assistant for cancellation requests on MyGuichet.