News concerning the establishment of the tax cards for employees and pensioners residing in Luxembourg city Tuesday, October 27, 2009

The establishment of the 2010 tax card by the tax office

Until now the tax cards have been established by the communes for all Luxembourg residents.

As from the tax year 2010, the establishment of the tax cards for all employees and pensioners living in Luxembourg city (or have lived at September 30, 2009) as well as their separated spouse, no matter in which city they are residing now, will be accomplished by the tax office.

In the coming future the tax office is also going to take care of the establishment of the tax cards of other Luxembourgish municipalities.

The concerned taxpayers have been sent (or will be sent) a letter of validation containing all the data known by the tax office. This document has to be sent back only if the data are incorrect or not valid anymore (e.g. change of employer or residence, change of marital status, etc.).

The taxpayer who does not receive this document has to either download the form („Demande en établissement d'une fiche de retenue d'impôt") on the website of the tax office http://www.impotsdirects.public.lu or contact the tax office RTS Luxembourg 2 directly.

The current tax census still has to be completed as in previous years.

The tax office is also responsible for the electronic transmission of the tax cards of pensioners directly to the pension fund. The concerned pensioners will receive a tax card with a mention "Copy" for personal purposes. Some pensioners (e.g. the ones who receive their pension from the „Office des Assurances Sociales") will continue to receive a tax card without any mention. In this case, they need to send their tax card to their paying fund.

Establishment of a new tax card in case of changes occurring during the tax year

For all employees and pensioners¹ residing in Luxembourg City, the tax office will establish a new tax card as from January 1st, 2010 in the following cases:

• Change of employer, so that the employee does not have to pick up the tax card at his/her previous employer anymore. The tax office will automatically establish a new tax card on the basis of the information given by the social security authorities;
  
• Change of the marital status (marriage, divorce, etc.) or change of residence. The tax office will automatically establish a new tax card on the basis of the information given by the city of Luxembourg;
  
• All other modification on the tax card originally issued. This can be the case if the employee, by completing all the necessary forms, applies for additional deductions as: acquisition costs, special expenses or extraordinary charges (e.g. alimony, old-age insurance premium, lump sum in case of disability, etc).
  

In case of double establishment of the tax card by the community and the tax office, only the tax card of the tax office is valid.

¹ As well as their separated spouse, no matter in which city they are residing now.

For further information please contact the responsible departments IF Advisory and IF Payroll & HR under the following email addresses:

IF Group is not responsible for any errors, omissions or for the results obtained from the use of this document, which is issued for information purposes only.