Minimum social wage tax credit: electronic system update

07 Jun 2019


Eloïse Hullar

The Luxembourg Tax Administration ("Administration des Contributions Directes”, ACD) published the following newsletter on 28 May 2019 about the new minimum social wage tax credit:

“Following the introduction of the minimum social wage tax credit (“crédit d’impôt salaire social minimum”, CISSM) thanks to article 139quater L.I.R. as of the 2019 tax year, the Administration des Contributions Directes (ACD) updated its electronic system entitled “ACD (Modèle 950) : déclarations de la retenue d'impôt sur rémunérations et des crédits d'impôt bonifiés” (ACD (Form 950): statements for withholding tax on income and enhanced tax credits.) It is designed for employers (natural or legal persons) and pension funds who would like to submit these statements to the ACD via MyGuichet, either by using the interactive assistant, or by using the assistant and submitting an XML file. The PDF version of form 950 can also be completed, printed, signed and sent by post, but it cannot be submitted via MyGuichet.

Information about this system is available on the ACD website under the section entitled “Échanges électroniques”, sub-section “Déclaration de la retenue d'impôt sur rémunérations et crédits d'impôt bonifiés”.

You can also do this in the online procedures area for businesses on, which is available 24 hours a day, 7 days a week.

The system requires strong authentication using an electronic signature with a “LuxTrust” certificate (Luxembourg electronic identity card, Luxtrust Smartcard, Signing stick or Token). This means that can guarantee high levels of security for communication via the platform, as well as respecting the confidentiality of personal data. Once registered and signed in, users have their own dedicated area where they can fill in and sign their statements.”

ACD Newsletter 28 May 2019