Annual salary certificate

• How do I apply to receive my annual salary certificate?

  Actually you have to ask your employer to get your yearly salary certificate (on some monthly payslips, you also find the “cumulative” for the whole year.) Should you have received certificates from different employers, please indicate each seperately. Here is an example of such a certificate :Popular

• How can I get my yearly salary certificate on guichet.lu? (for civil servants only)

  Go to myguichet.lu and connect with your Luxtrust. Click on "My data". Under "Salary and pension slips" you will find your annual salary statement for the tax year. Save your salary statement on your PC and upload it on taxx.lu.Popular

• Do you have to add your yearly salary certificate even if the employment only started in the middle of the tax year?

  Yes, it must be added to your tax return. In the "Salaries" form you only have to fill in the field "Period of employment in 2023 from" with the exact date on which you started this new job.Some readers

• Do I have to indicate each monthly salary certificate?

  No, you simply have to provide the annual salary certificate. Your employer (or HR department) must provide it. Here is a model:Some readers

• Where should tax credits be declared?

  Tax credits, such as CIS/CIP/CIM/CISSM/CIHS, must not be indicated on your tax return.Few readers

Deductions and exemptions

• Where do I indicate my interest bonus?

  If you have received an interest bonus from your employer, here's how and where to report it: Salaries Please enter the interest subsidy in the Salaries Exemptions Interest bonuses category. Main residence The interest subsidy should also be entered in the Main residence category, when you enter your mortgage details: (https://storage.crisp.chat/users/helpdesk/website/-/1/c/5/f/1c5fc819Some readers

• Where should I add the extra retirement savings (RCP)?

  The amount for the extra retirement saving should be added to the "Salaries" form under "Exemptions - Extra retirement savings".Some readers

• How are my travel expenses calculated?

  Travel expenses are calculated on the basis of the distance in kilometres (distance units) between your place of residence and your place of work. The distance per kilometre is multiplied by €99 to obtain the annual amount of travel expenses. However, the first 4 units, equivalent to €99 each or €396 in total, are no longer taken into account in this calculation. If, in the course of a year, you change your place of resideFew readers

• Where should the long-term care insurance (contribution dépendance) be indicated ?

  Social security contributions for long-term care insurance are not deductible and should therefore not be shown on your tax return!Few readers

• Who can benefit from the extra-professional allowance?

  You can benefit from the extra-professional allowance in the following two cases : In the case of joint taxation of spouses or partners who both receive income from professional activities. For example : net income from salaried employment, profits from the liberal professions, industrial and commercial profits, agricultural and forestry profits. Granted on request, if one of the spouses or partners receives income from a professional activity and the other has received aFew readers

• Where can I deduct the extra extra-professional allowance?

  The extra-professional allowance requires no manual entry in your taxx.lu account or on your tax return form. The allowance will be automatically calculated by the tax authorities.Few readers

• Where should I indicate my travel expenses?

  Indicate your travel expenses in the "Salaries" form under "Deductions" in the "Travelling expenses (FD)" field. Please indicate the amount shown on your annual salary certificate.Few readers

• Where should I report the "Prime participative" ?

  The Prime participative must be reported in the Salaries category, under exemptions. Be sure to enter “Prime participative” in the “Description” field, followed by the amount of the exemption.Few readers

Foreign income

• Why is it necessary to declare foreign income in the Luxembourgish tax return?

  Understand why declaring foreign income in your Luxembourg tax return is necessary with our detailed explanation.Popular

• How can I add income from abroad?

  Learn how to add income from abroad to your Luxembourg tax return with our easy-to-follow guide.Popular

• Is foreign income taxed in Luxembourg?

  If you are resident in Luxembourg, you must declare all your income, both from Luxembourg and abroad. For cross-border commuters, if you wish to be treated as a Luxembourg tax resident, you must also declare all your income in Luxembourg, i.e. your Luxembourg income as well as your foreign income. Important: You must indicate the different amounts in euros. How can I indicate income in another currency? How are they tPopular

• Is it possible to use taxx.lu if my household receives income from abroad?

  Yes, it is. You have to go to the "Tax situation" form and then you have to tick "I have received a salary". You must then indicate for each income whether it comes from Luxembourg or from abroad.Some readers

• How can foreign income be substantiated for the Luxembourg tax authorities?

  Supporting documents must be provided for each type of income, including foreign income. For Belgian and German residents, the annual salary certificate must be provided. For French residents, a copy of the French tax return or the last payslip of the tax year must be provided.Few readers

Other income from salaried employment

• Where should income from pregnancy or parental leave be indicated?

  Income from maternity or parental leave should be entered on the "Salaries" form. You can enter the ‘Sub-total’ from your annual salary certificate either in the "Subtotal of gross earnings (Sous-total)" field or in the "Allowances for illness, accident, unemployment, or maternity" field. Important! Do NOT enter the amount it in both fields. It is imperative to mention the "Caisse pour l'avenir des enfants" (or equivalent institution) in the "Employer (name and address)" field. (httpsSome readers

• 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 canSome readers

• Where should unemployment incomes be indicated?

  Unemployment incomes are to be indicated in the "Salaries" form. It is imperative to mention the Agence pour le développement de l'emploi (ADEM) or equivalent institution in which you are registered.Few readers

• What document do I need to declare my parental leave income?

  To declare your parental leave income, you need the annual salary certificate issued by the Caisse pour l'avenir des enfants (CAE). This document lists the parental leave benefits received and is usually sent automatically by post at the beginning of the following year. If you have not received your annual certificate of parental leave allowance from the Caisse pour l'avenir des enfants (CAE), contact the CAE directly. This is what such a certificate looks like: (https://storage.Few readers

• Where do I indicate my sick pay?

  Sickness income should be entered on the "Salaries" form. The National Health Fund (CNS or equivalent institution) must be mentioned.Few readers

• Where do I have to indicate the certificate of state compensation ?

  The certificate of state compensation must be imported like a normal salary in the "Salaries" category.Few readers

One-off bonus (R / REX / G)

• How do I declare a one-off bonus (R/REX/G) received for previous years?

  If you received a one-off bonus for previous years (for example 2023–2024) on your salary certificate and it is considered extraordinary income by the tax authorities, here is everything you need to know: Who is concerned Police officers, military personnel, or employees in the social services (SAS) are particularly likely to be concerned. If you do not belong to these categories but have received a one-off bonus, you should also check whether the letter from the Tax AuthoritiesFew readers

• How is a one-off bonus (R / REX / G) taxed?

  Your bonus is not taxed in the same way as ordinary wages. To avoid excessive taxation, a special rule applies: a tax rate specific to the bonus is calculated, and this is then capped at a maximum of 24%. In practice, you will never pay more than 24% tax on your bonus, regardless of its amount. Example calculation* A taxpayer in tax bracket 1 with the following income: Ordinary income: €80.000 Taxable extraordinary income: €2.500 Tax on ordinary income of €80.000: €18.964 Tax oFew readers

• What document do I need to attach to declare a one-off bonus (R/REX/G) received?

  If you have received a one-off bonus for previous years (e.g. 2023-2024) and it is considered extraordinary income by the tax authorities, you must provide the following documents: the annual salary certificate showing the bonus, identified by the code R, REX or G. the letter from the tax authorities confirming that this bonus is subject to the specific tax regime for extraordinary income. These documents prove that the bonus has been correctly declared andFew readers

• Who may be eligible for the one-off bonus (R/REX/G) received for previous years?

  The one-off bonus or extraordinary income, sometimes referred to on your salary certificate under the codes R, REX or G, may apply to: Employees who have received an exceptional bonus for previous years (e.g. 2023 or 2024) and which the tax authorities consider to be extraordinary income. In particular concerned are: Police officers and military personnel. People working in the social sector, particularly establishments governed by the SAS collective agreement. Any other person who hasFew readers

• Where should I enter the one-off bonus (R/REX/G) received for previous years?

  In the ‘Tax situation’ form, tick ‘Our household received a one-off bonus (R / REX / G) on our salary certificate’ and save. In the ‘Salaries’ form, enter the ‘Subtotal of gross earnings’ EXCLUDING the one-off bonus (R / REX / REX1 / G / One-off bonus / Back pay from previous years...) The bonus (R / REX...) must be entered under the ‘Extraordinary income’ category. Attach the letter from the tax authorities confirming that this bonus is subject to the specific tax regime. (hFew readers

• What should I do if I had several employers?

  If you had multiple employers, simply indicate each annual certificate separately.Some readers

• Should I indicate the social inclusion income (REVIS)?

  REVIS consists of : the inclusion allowance, which is financial assistance that provides basic resources to people who have no income or whose income does not reach a certain threshold; the activation allowance, which is an allowance for people taking part in activation measures under REVIS. The activation allowance is subject to social security contributions and income tax. If you have any further questions on this subject, please contact the National Solidarity Fund. (https://fns.publiFew readers

• Which revenues should I indicate in the "Salaries" form?

  The revenues to be indicated in the "Salaries" form are the following: Salaries in Luxembourg Salaries abroad Income from maternity leave Income from parental leave (CAE or equivalent institution) Unemployment benefits (ADEM or equivalent institution) Sick pay (CNS or equivalent institution) Indemnités allouées par l'Etat (only for civil servants) Each certificate must be entered separately, the amounts must not be added together in the different fields. Just click on "+Add a rFew readers

• Where to declare orphan pensions and foster family allowances in Luxembourg?

  Orphan pensions (pension d'orphelin) and foster family allowances (aides familles d'accueil) do not need to be declared in your Luxembourg tax return. These forms of income are non-taxable and therefore are not subject to any declaration requirements.Few readers