Digitalisation of withholding tax forms: obligations for employers

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Date:
09 Apr 2021

Newsflash

By:
Dorothée David

A Newsletter issued by the Luxembourg Inland Revenue (Administration des Contributions Directes) on 30 March 2021 informs employers of their obligations regarding electronic multi-year forms (i.e. digital withholding tax forms):

  • from 1 May 2021: withholding tax forms for employees will be made available to employers in their professional account area on the MyGuichet.lu website, where they can be viewed and/or downloaded.
  • from 1 May 2021 until 31 December 2021: access to withholding tax forms on the MyGuichet.lu website is not mandatory. This transitional period lets employers prepare their different software for calculating salaries with a view to incorporating electronic forms. During this period, employees will still need to submit their withholding tax form to their employer, as they have done in the past.
  • from 1 January 2022:  employers will be obliged to access the new system at least once a month in order to view the withholding tax forms for their employees, failing which they will be liable to pay a penalty. From this time on, employees will no longer need to submit their form to their employer.