Updated on
10/09/2024
Tax Identification Number (TIN)
What is a tax identification number? — In Luxembourg, a tax identification number, often referred to as a "tax number", is a unique identifier assigned by the ACD, the Luxembourg tax authority. This number is used for tax purposes for both individuals and legal entities. It is required for tax returns, payments, and all official tax-related communications with the Luxembourg tax authorities. The tax number must be indicated on all tax returns, declarations and correspondence with the ACD as it is essential for the assessment, collection and administration of taxes.
What is the tax identification number’s function? — The tax identification number uniquely identifies taxpayers within the Luxembourg tax system. It allows the tax authorities to accurately track tax liabilities, payments and filings. It ensures that tax returns and payments are correctly associated with the appropriate taxpayer.
Who receives a tax identification number?
- Individuals: Every individual residing in or receiving income from Luxembourg is assigned a tax identification number. This includes both residents subject to income tax and non-residents with taxable income in Luxembourg.
- Businesses: All businesses, including corporations, partnerships, and self-employed individuals, are assigned a tax identification number for corporate income tax, VAT, and other tax obligations.
How do you get a tax identification number?
- Individuals: Tax numbers are usually assigned automatically when individuals register for social security or declare their residence in Luxembourg.
- Businesses: Companies receive their tax number when they register with the Luxembourg Trade and Companies Register (RCS) and when they declare their business activities to the ACD.
Where can I find my tax identification number?
- Individuals: The tax number can often be found on tax return forms, correspondence from the ACD or on a social security card.
- Businesses: For businesses, the tax number is issued at the time of registration and can be found on official documents from the ACD.
What is the format of a tax identification number? — The format can be different for individuals and businesses, but it is usually a series of digits. For individuals, the tax number is often the same as their social security number, while companies receive a unique number assigned upon registration.
Synonyms : Tax number, fiscal number, taxpayer number, tax ID, TIN