How to determine if you need to declare RSUs in Luxembourg?

RSUs (Restricted Stock Units) are share units granted under certain conditions, often as part of a deferred compensation plan for employees or executives.

In short, these are shares of the company that are granted to the recipient.

They are taxable in Luxembourg at the time the shares are definitively acquired (vesting), not when they are granted.

RSUs become taxable when:

• They are definitively acquired (vested),
• The beneficiary has full control over the shares,
• Their value can be determined (stock market price on the vesting date).

💡 Even if the shares are not sold, the value of the RSUs at the vesting date is considered taxable employment income.

Where to declare them in the tax return?

• In principle, RSUs should be included under the category of employment income (as they usually appear on the Luxembourg salary certificate).
• If they are not listed on the Luxembourg salary certificate, they must be declared manually, with supporting documents (such as an employer certificate, plan statement, etc.).

Updated on: 17/02/2026