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Taxes

Tax identification number

On specific occasions, usually when carrying out administrative procedures, you may need to provide your tax identification number or TIN. If you have no idea what this is about, keep calm, in this article we will tell you everything you need to know about the TIN in Luxembourg.

Last time updated
09.12.24

For individuals the TIN coincides with their national identification number while companies receive a specific number for tax and administrative purposes.

Overview of TIN in Luxembourg in 2024

In Luxembourg the Tax Identification Number (TIN) is a unique identification number assigned to individuals and companies that is used for tax purposes. For individuals the TIN coincides with their national identification number while for companies the TIN coincides with the corporate identification number. In both cases, these numbers are also known as “matricule”. TIN numbers for individuals are shown on the social security card, for companies this is obtained when registering the company with the Trade and Companies Register.

In Luxembourg, the TIN is essential in financial and legal contexts as it ensures the correct identification of people and companies in financial transactions such as account opening and investment management. It is also essential in legal procedures such as signing contracts or issuing invoices.

Purpose of TIN in Luxembourg

The main purpose of the TIN in Luxembourg is to identify individuals and legal entities in tax and administrative matters. This number facilitates the management and follow-up of tax obligations and may be required on multiple occasions, here are some of them:

Tax returns
This number is required when filing income, corporate or other tax returns.
Correspondence with the Direct Contributions Administration (DCA)
 The TIN is required in formal communications related to tax matters.
Banking and financial transactions
When opening a bank account or making investments the bank may require the TIN.
Employment
When a person starts working in Luxembourg the employer must register the employee with the Social Security Center (CCSS). For this process the company needs the employee's TIN.
Commercial activities
The TIN is indispensable to carry out any commercial activity in Luxembourg. It is required when issuing invoices, signing contracts and carrying out national and international commercial transactions.
Social security
At first glance, social security may not have much to do with taxes, but since the NIF also corresponds to the national identification number, this number is used in other areas besides taxation. The Social Security Common Center uses it as an identification number, so it must be used in all correspondence with this institution.
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What does TIN look like in Luxembourg?

The TIN is an 11-digit number for individuals and a 13-digit number for companies, here you have the Luxembourg tax identification number format:

  • Individuals: the identification number has 13 digits (YYYYY MM DD XXXXX), the first 8 digits represent the date of birth of the person hired, the first four correspond to the year, the next two to the month and the last two to the day. The last 2 digits are control digits calculated on the first 11 digits.
  • Companies: the identifier has 11 digits (YYYYY FF XXXXX), the first four numbers correspond to the year of incorporation, the next two correspond to the legal form of the company. The last five digits are random.

If you want to check the validity of a TIN number it is very simple, the European Commission has a website where it is possible to perform this verification, you just have to enter the number and press the verify button.

How to obtain TIN in Luxembourg

Let us now see who needs a TIN in Luxembourg and how this number is obtained. Basically, three categories of taxpayers need a TIN:

Resident individuals

All persons residing in Luxembourg need a TIN, regardless of whether they are native-born Luxembourgers or foreigners who are living in the country for any reason.

Non-resident individuals with tax obligations in Luxembourg

Individuals who are not Luxembourg residents but have tax obligations to Luxembourg must also have a TIN.

Legal entities

All companies in Luxembourg need a TIN.

The TIN is not only for individuals, companies also need them, however, the process to obtain this number is different.

Let's see now how to obtain this number for each of the above-mentioned categories:

Resident individuals
Non-resident individuals with tax obligations in Luxembourg

As we have seen the Tax Identification Number (TIN) in Luxembourg is an essential element that ensures the correct identification of individuals and legal entities in tax and administrative matters and that is necessary in multiple circumstances. However, in most cases there are no special procedures to obtain the TIN, it is obtained as part of other processes that every individual or company must perform in Luxembourg. In the case of individuals, it is the process that formalizes the birth or residence of an individual in the country and in the case of companies the process by which these are formalized. The only case in which a special procedure is necessary is for non-resident individuals who need this number for professional reasons.

faq

Frequently Asked Questions (FAQ)

Is the TIN the same as the national identification number?

Is there a way to verify a TIN in Luxembourg?

In what situations is the TIN required?

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