Personal taxation · Luxembourg
Annual salary certificate in Luxembourg: the tax sections
The annual certificate summarises the pay and the tax items reported by the employer. It should be read section by section, then reconciled with any other certificates and with the household’s situation. The net amount paid into your bank account does not replace the tax figures you need.
Financial Services Luxembourg · Licensed accountant · Head of the firm: Mickaël LOC. Editorial update: .
The sections to reconcile
| Block | Check | Common mistake |
|---|---|---|
| Pay | Period and total for each payer | Forgetting a former employer |
| Exemptions | Nature of the amount and conditions | Deducting an amount that is already exempt a second time |
| Contributions | Deductible category or not | Treating all social security deductions as the same |
| Tax withheld | Amount creditable against the correct year | Using only the last monthly payslip |
| Tax credits | Amounts granted | Claiming the annual tax credit a second time |
Gross, taxable and net
These amounts correspond to different stages. The salary paid into your account results, among other things, from contributions, withholding tax and other items; it is not the figure to copy into every section of Form 100.
A benefit in kind may exist without any corresponding bank payment. Conversely, a reimbursement or an account movement is not necessarily taxable pay.
Several certificates or a corrected certificate
List all employers and payers for the year. If a corrected certificate replaces an earlier one, keep a clear record and use the correct version without adding the two together.
Fictitious example: a person changes jobs in July. The latest certificate does not automatically include the pay from the first employer. The annual file must reconcile both periods and the tax credits already granted.
Asking for clarification
Report any inconsistencies in periods or data to the employer. Classifying a bonus, overtime or days worked abroad may require additional documents.
The firm can reconcile the certificate with the tax file according to the engagement; the employer’s payroll and the personal tax return remain two separate scopes.
The firm’s other tax engagements
Depending on your situation, the firm also handles tax, VAT and payroll, the regularisation of late tax filings and assistance during a tax audit. Fees are listed in the firm’s fee grid.
Official sources and scope
- ACD: determining net employment income
- ACD: deductions and Forms 100, 163, 164
- ACD: forms for individuals
The rules apply to the year and profile concerned. Examples flagged as fictitious explain a method; they are not an individual validation. The documents and options of your file are covered by a separate engagement.