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# 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.).