Updated on 15/02/2024

Salary Account Statement (ECSP)

What is ECSP ? — ECSP, or Salary (and Pension) Account Statement, refers to electronic statements providing a detailed breakdown of an individual's salary and pension income. This initiative, introduced in line with EU directives, facilitates the electronic submission of these income details for both resident and non-resident taxpayers.

Why was ECSP introduced? ECSP was implemented to comply with EU directives on automated administrative cooperation in taxation. It enables employers and pension funds to electronically submit comprehensive statements on salary and pension income, benefiting both residents and non-residents.

Who is required to transmit ECSP? — Employers (individuals and entities) and pension funds are mandated to electronically submit ECSP. The Centre commun de la sécurité sociale (CCSS) also manages ECSP transmission for employers under the flat-rate tax regime.

When should electronic transmission of ECSP be done? — Electronic transmission of ECSP is required by March 1st of the year following the tax year, effective from the tax year 2014 onward.

How can ECSP be transmitted electronically? — ECSP can be electronically transmitted via MyGuichet through either uploading a structured XML file or using the online data entry assistant. Declarant identification requires a LuxTrust product (private or professional).

What information is included in ECSP? — ECSP includes a comprehensive breakdown of all salaries and pensions paid during the tax year by the employer or pension fund to the account holder. Separate statements are needed for each country of residence.

Are paper returns of salary or pension certificates accepted? — No, electronic submission is mandatory. Paper returns of extracts, commonly known as salary or pension certificates, affixed to tax withholding sheets, are no longer accepted.
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