Tax 5 min read
The Luxembourg impatriate tax regime
Eligibility, payroll treatment and employer reporting under the impatriate regime.
Payroll outsourcing in Luxembourg
Each month, we prepare your company’s payslips, social-security declarations and wage-tax returns. Your team sends us details of pay changes and absences. We check the information before running payroll and recording it in the accounts.
How we can help
We agree what we will handle and who is responsible for each part, then confirm it in the engagement letter.
Our work
- Monthly payroll Calculation of salaries, bonuses and benefits in kind from approved inputs, followed by payslips and the payroll journal.
- Employee and social-security declarations With the Joint Social Security Centre (CCSS), we handle employee registrations, salary declarations, departures and the reporting of employees unable to work.
- Wage-tax reporting Applying employees’ tax cards, declaring the tax withheld from salaries and preparing annual pay certificates.
- Payroll input checks We review the information supplied and flag anything to clarify before processing. Any collective agreement that applies is built into the calculations.
Separate responsibilities
- Employment-law advice Your employment-law adviser handles contracts and disputes. We work with them on the payroll information needed for those matters.
- Foreign-law advice Cross-border arrangements may require advice in the other country alongside the Luxembourg payroll work.
A clear monthly process
Pay changes, absences and employee arrivals or departures need to be supplied before payroll is prepared. The timetable sets out who provides the information, who approves it and when the results are delivered. To help your team understand these steps, we offer payroll training built around the monthly cycle.
For a first employee, we identify the registrations needed before the first payroll run. The payroll journal feeds into the accounts, while the employer’s payroll calendar brings the recurring deadlines together.
What you receive
| Item | Content | When |
|---|---|---|
Monthly payroll | Payslips and payroll journal | Monthly |
Social-security declarations | Registrations, pay and departures | At each event, within the legal deadlines |
Wage-tax reporting | Tax withheld and annual pay certificates | At the employer’s tax deadlines |
How do we get started?
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Review the existing payroll
We identify employees, pay rules, year-to-date figures and declarations already made.
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Agree the timetable
We agree with your team when information arrives, who approves it and when payslips are delivered.
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Prepare the first run
We check the transferred data before preparing payslips and declarations.
Let’s talk about your company
Tell us about your company and what you need from your accounting firm.
Contact the firm 
Frequently asked questions
Can payroll be transferred during the year?
Yes. We review year-to-date figures, completed declarations and the next payroll date, then set the handover timetable. Payroll then joins the company’s accounting and tax work.
Who approves payroll inputs?
Your company sends us and approves the employment information, including pay and absences. We carry out the agreed checks and flag any inconsistencies before the calculation.
Do you handle cross-border employees?
Yes, for their Luxembourg payroll and the related social-security filings. Remote work, activity in several countries or foreign-law questions require further assessment. We raise these points with you as soon as they come to our attention.