In Luxembourg, the income tax of employees is withheld at source directly by the employer. To deduct source tax and pay the employee tax credit, the employer must hold the tax card or tax deduction form that the employee must give to the employee
Since 2013 residents starting their first job in Luxembourg receive their tax card automatically, without intervention, from the Direct Tax Authority.
New residents in Luxembourg City must however, request a tax card from the Tax office Bureau d’Imposition RTS Luxembourg 2”.
All tax cards are be sent by post within 15 days. Given the high volumes, it is preferable to contact the Tax authority via email, fax or post.
For future tax years the relevant RTS office will automatically send a new tax card in the first two months of the year. This form will be based on the previous year.