23. Documents for the tax return in Luxembourg

Income in Luxembourg

Salary certificates

Annual salary certificate
ADEM salary certificate (in case of unemployment)
CNS salary certificate (in case of illness)
CAE salary certificate (in case of maternity/parental leave)
Certificate of allowances granted by the State (civil servants)

Luxembourg annual salary certificates are provided directly by your company or the relevant administration, usually in January or February.

Only civil servants can retrieve their annual salary certificate on MyGuichet. Here's how: How and where to obtain annual salary certificates as a Luxembourg State civil servant on MyGuichet.lu?

Pension certificates (CNAP, FNS, etc.)

These certificates are automatically transmitted by mail by the relevant administration.

Foreign income certificates

Annual salary certificates
Benefit income certificates (illness, maternity, unemployment)
Pension certificates
Tax assessments

These annual income certificates are provided directly by your employer or the competent administration.

Social deductions and special expenses in Luxembourg

Insurance certificates (liability, life, health, supplementary health, accident, etc.)

For home and car insurance contracts, only liability insurance and driver protection are deductible on your tax return.

The necessary certificates are generally sent at the beginning of the tax year by your insurance companies or can be downloaded directly from your online accounts with various banks and insurers.

Here are tutorials for each of these insurers:

Pension plan certificates (111bis)

The necessary certificates are generally sent at the beginning of the tax year by your insurance companies or can be downloaded directly from your online accounts with various banks and insurers.

Building savings certificates

BHW
Wüstenrot
Schwäbisch Hall

These are automatically sent to you at the beginning of the year by mail. They can also be directly requested from the relevant institution.

Donation certificates

Caritas
Stëmm vun der Strooss
Red Cross
Cancer Foundation
Raoul Follereau Foundation

These are produced by recognized organizations and sent automatically following payment.

Details of alimony payments made

Proof requires the court decision or agreement establishing the amount, accompanied by payment receipts (bank statements).

Real estate and personal loans

Spuerkeess
Raiffeisen
BGL
BIL
BDL
Alpha Crédit

They are automatically provided by your banking institution via a tax document.

Allowances

Certificates for childcare expenses

Daycare center
Relay house

The certificates are provided directly by the daycare center, relay house, or childminder.

Receipts for household help

CCSS certificate if you personally employ the person
Tax certificate from the cleaning company

These receipts must be presented in the form of certificates issued by a household service company or by a CCSS certificate in the case of personal employment of the person.

Specific or exceptional income

Receipts for rental income in Luxembourg or elsewhere

Documents to be submitted include:

Certificates of debit interest on real estate loans related to the rented property(ies)
Receipts of rents received, rental contract(s), copy of the purchase deed and the notary's purchase invoice
Receipts for maintenance, insurance, management, and property tax expenses and any other document justifying income and expenses related to the real estate

These are provided by your real estate management company, or to be prepared personally if you manage the property yourself.

Receipts for investment income (interest, dividends, capital gains)

They are accessible via your banking institution or your trading platform.

Useful FAQs on this subject:

Other

PACS/marriage certificate
European civil servant certificate
Social security contribution certificates from the Joint Center for Social Security (CCSS)RetryClaude can make mistakes. Please double-check responses.

Last updated: 08.09.2025