The deduction of the most stable and highest remuneration is made in accordance with the main card (1st tax card), by applying the tax scale on salaries or pensions and the tax class indicated therein. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 15, boulevard du Jazz L-4370 Belvaux). For employees who start work in Luxembourg, the card is issued following their affiliation with the Luxembourg Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) within, on average, 30 working days. Each year, around mid-November, the employee receives a partially completed application for a tax card for non-residents form. The taxpayer who simultaneously receives several taxable salaries or pensions in Luxembourg obtains several tax cards which they must give to each respective employer and pension fund. Registre national des personnes physiques, Consultez vos données inscrites au Registre national des personnes physiques (RNPP), Nationales Register natürlicher Personen, Rufen Sie die Daten des Nationalen Registers natürlicher Personen auf. Your data will be shared with other public administrations that are necessary for the processing of your application. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde. a change in the employer's company name or address; retirement, in accordance with the social security laws; a change in the composition of a taxpayer's household as reported to the. Tax reductions recorded on the tax card are only valid for the year for which they were requested. Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Any request for an individual taxation made after 31 March 2019 will not be considered. In all other cases, the withholding is made on the basis of an additional tax card (second, third, etc., tax card), with the application of a fixed tax withholding rate of: However, this fixed rate can be reduced on demand. Access to a profession / business permit, Business permits / professional integrity, Extract from the criminal record of a legal person, Extract from the criminal record of a natural person, EC certificate of experience - professional experience gained abroad, Continuous vocational training establishments, Carriage of goods or passengers (> 3.5 tonnes), Liberal professions requiring a business permit, Independent engineer (other than a construction engineer), Consulting engineer in the construction sector, Liberal professions subject to other permits, General practitioners and medical specialists, Dental practitioners, specialised dentists, Activities subject to specific registration and/or authorisation, Private security and surveillance activities - special accreditation, Transport of goods by road - Community licence, Transport of passengers by road - Community licence, Chèque-Service Accueil (CSA) service provider – education and care services, Education and care service for children – accreditation, Chèque-Service Accueil service provider (CSA – Childcare Service Voucher) – childminding, Childcare Service Voucher service providers – mini-crèches, Licence to provide a media service from Luxembourg, Technical assessment and inspection tasks - accreditation, Private research institutes - accreditation, Accreditation to engage in activities to support the employment of workers with a disability and workers awaiting external redeployment, Declaring tattoo studios and establishments providing public tanning appliances, Professions related to the European professional card (list 1), Professions without automatic recognition of diplomas (list 2), Professions with automatic recognition of diplomas (list 3), Sole proprietorships (self-employed persons) and partnerships, Comparative table - Partnerships / Sole proprietorships (self-employed persons), Sole proprietorship (self-employed persons), European companies - Involvement of workers, Simplified limited liability company (SARL-S), 4. Business creation/registration with the Trade and Companies Register, Creation of a sole proprietorship (self-employed person, sole trader), Registering with the Trade and Companies Register as a natural person, Constitutional documents and articles of association, Registration and modification of the articles of association, Starting up a Luxembourg subsidiary or branch office, 5. In cases where income is taxable in another country, treaty relief may be available but this depends on personal circumstances and so should be reviewed on a case-by-case basis. Based on this return, your final Luxembourg effective tax rate will be calculated. The tax card, in principle, is not necessary for: When both persons in a married couple of employees or pensioners receive a taxable salary/pension in Luxembourg, the person with the highest and more stable income (main income) receives the main tax card (1st tax card) registered in tax class 2. Finally, the Luxembourg tax authorities started to send out the 2019 tax card. new registration with the Joint Social Security Centre (CCSS) of an employee by the employer; resident employees must request it from the, in the case of a non-resident employee: by sending. Applying for an individualised support plan (PAI). Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 15, boulevard du Jazz L-4370 Belvaux. In all other cases, the withholding is made on the basis of an additional tax card (second, third, etc., tax card), with the application of a fixed tax withholding rate of: 33 % for tax class 1; 21 % for tax class 1a; 15 % for tax class 2. Request must be renewed each year and it will be checked if the conditions are still met. It provides information about: The card is issued at the beginning of the year by the competent tax office (RTS office) of the Luxembourg Inland Revenue (Administration des contributions directes - ACD) for resident employees or pensioners. For example, the taxpayer may request the registration: Interest expenses relating to the purchase of a residential property may not be included on the tax card, and will only be taken into account as expenses upon the filing of an income tax return (form 100, sheet L). The advantage of tax-card listings is that they enable tax reductions (deductions, abatements, tax credit) to be taken into account when calculating the net salary without having to wait for the income tax assessment notice resulting from the tax return. By submitting your application, you agree that your personal data may be processed as part of the application process. Upon request, an employee or pensioner can have certain tax deductions recorded on the tax card so that they can be taken into account when the employer or the pension fund calculates the net amount to be paid to the taxpayer. If the main tax card does not apply to the most stable and highest income, taxpayers may file a request with the relevant RTS office, using form 164 R, to have the main card changed to an additional card. Demande en établissement, rectification, inscription d'une modération ou établissement d'un duplicata d'une fiche de retenue pour contribuables résidents (Modèle 164 R F). The taxpayer's current commune of residence determines which RTS office is competent. This may result in: In case you did not yet opt for the application of tax class 2 and should you meet the required conditions, you could still request this resident assimilation and application of tax class 2 in your 2018 tax return, which should be ideally filed before 31 March 20191. Discover at a glance the RegTech universe and what solutions this new technology offers to solve compliance and regulatory issues. When an employee takes on an additional job or his spouse starts a new job, he must request an additional tax card from the relevant administration: The Luxembourg Inland Revenue will issue a new tax card as well as an additional tax card.

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