Luxembourg Allows Employers to Electronically File Tax Declarations

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By Anna Massoglia

Employers in Luxembourg are allowed to submit withholding tax declarations electronically as of Oct. 1, 2017, the country’s revenue agency said Sept. 29 in a news release.

Electronic transmission of withholding tax declarations is to be available through Luxembourg’s tax e-filing system, MyGuiet, the release said. Electronic transmission is to be valid for employer rectifications of tax declarations dating back to fiscal year 2009.

The timing and frequency of electronic transmission of withholding tax declarations is to remain unchanged from filing paper returns, the release said. Luxembourg’s tax authorities also, for the time being, are to continue accepting employer withholding tax declarations that are submitted by paper.

Employers are to have the option of pre-populating withholding tax declarations that are submitted electronically using an XML file, the release said. Additional information about the XML format may be accessed through the Luxembourg revenue office’s website and through the technical division of Luxembourg’s tax ruling commission.

To contact the reporter on this story: Anna Massoglia in Washington at amassoglia@bna.com

To contact the editor responsible for this story: Michael Baer at mbaer@bna.com

For More Information

The Luxembourg revenue agency’s announcement is available, in French, at http://www.impotsdirects.public.lu/fr/echanges_electroniques/Declaration_RTS.html.

Luxembourg's e-filing system, MyGuichet, can be accessed at http://www.guichet.public.lu/myguichet/en/index.html.

More information on payroll issues in Luxembourg can be found in the Luxembourg country primer.

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