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The tax card (fiche de retenue d'impôt) tells your employer how much tax to withhold from your salary. Here is how it is issued, what to check, and how to correct mistakes with the ACD.
As soon as you start working in Luxembourg, the direct tax administration (Administration des contributions directes – ACD) creates a tax withholding card (fiche de retenue d'impôt) for you. This document determines how much tax your employer (or pension fund) withholds from your salary every month. An incorrect card can make you overpay tax for months, so checking it is essential.
For resident employees the card is in principle issued automatically: the ACD relies on your registration with the commune and on the social security (CCSS) affiliation filed by your employer. Since the switch to the electronic tax card, employers receive the data directly from the ACD; you receive your own copy by post or in your MyGuichet.lu space. Non-residents sometimes need to request the card from the competent RTS office.
| Field | What it means |
|---|---|
| Tax class | 1, 1a or 2 depending on your family situation |
| Main / additional employer | A second job is taxed at a higher flat withholding rate |
| Allowances and reductions | Commuting allowance (FD), deductions registered on request |
| Employee tax credit (CIS) | Applied directly by the employer |
Marriage, a birth, divorce, moving house, a second job: every change can affect your withholding. Here is the procedure:
If an error is only corrected at the end of the year, you can recover the overpayment through an annual adjustment (décompte annuel) or a tax return (form 100). The entries on the card are never final: the annual settlement always allows the tax actually due to be adjusted.
Tip: after any new job or family change, check your first payslip. A wrong tax class shows up immediately in the net amount.
