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Tax & Accounting

Tax reform 2018: non-resident married employees’ tax rate

Non-resident married employees’ tax rate

As part of the tax reform, the Administration des Contributions Directes (ACD) sent a letter last October, asking non-resident married employees to accept or modify the proposed tax rate for the 2018 fiscal year.

Until we receive the 2018 tax card showing the tax rate to be withheld, we will proceed, unless instructed otherwise by you, as follows:

  • Temporary taxation based on the information mentioned on the 2017 tax card upon receipt of 2018 tax card

However, and only on your request, if some of your non-resident married employees wish to be taxed at the rate communicated to the ACD, please provide us with a copy of the request sent to the Luxembourg tax authorities. The rate will be applied to the remuneration as of January 2018.

It should be noted that upon receipt of the 2018 tax card,  taxes will be adjusted retroactively (upwards or downwards depending on the private situation of the non-resident married employee).

Should you need further information, please do not hesitate to contact us.

 

Contact:

Your can reach our Payroll – Personal Tax department at +352 45 38 78 1 or at the following email address : hrpayroll@lu.gt.com.