2.1ÌýÌýÌýÌý Withholding of income tax
The withholding system for employment taxes in Luxembourg uses three tax classes (tax classes 1, 1a and 2) which depend on the employee's personal circumstances and are shown on employees' tax cards (fiche de retenue d'impôt). See 2.1.3 for more on tax classes.
The employee's tax class is used in their payroll withholding calculation, and is indicated to the employer via their tax card.
Every employee working for a Luxembourg resident employer must request a tax card from the tax authorities and must give this to their employer. See 2.1.1 for more on tax cards.
2.1.1ÌýÌýÌýÌý Tax cards (fiche de retenue d'impôt)
Who must obtain a tax card?
Note that individuals receiving
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Web page updated on 17 Mar 2025 15:27