Salary and pension reports must be submitted digitally before March 1
All employers and pension funds in Luxembourg are required to report their accruals to the Administration of Direct Contributions (ACD). This must be done digitally through the portal MyGuichet.lu. To verify your user ID, you will need a LuxTrust certificate or eID.
Such conditions have been the norm for the country since 2015. It’s important to understand that people officially representing companies can also file these declarations. The most important part is to submit all necessary data before March 1 next year. In other words, one has to report 2022 accruals before March 1, 2023.
Conditions for submitting reports
Each report must:
- have a single certificate per person per financial year;
- include at least one payroll or retirement account statement;
- refer to a single financial year;
- contain a report on a single person only with one identification number.
The submission of applications may contain:
- information about different employees or pensioners of the same company;
- both valid payroll and pension statements and cancellation statements.
Account statements (for salary or pension) must have one reference for the financial year for a single person. Its periods must match the current fiscal year.
If the recipient’s country of residence changes during the year, 2 account statements (salary or pension) will be needed.
Submitting reports
Reports must be submitted via the MyGuichet.lu platform:
- by placing a structured file in XML format with a maximum size of 7 MB (selected depending on the relevant fiscal year);
- with the help of an assistant.
After submitting the documents, ACD takes on the responsibility of verifying them and launching further paperwork. However, in case of violations, ACD also has the right to refuse the applicant or notify him through MyGuichet.lu and request necessary amendments and changes. For more information on the procedure and intricacies of registration, check the official state portal.
