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Tax identification number
On specific occasions, usually when carrying out administrative procedures, you may need to provide your tax identification number or TIN. If you have no idea what this is about, keep calm, in this article we will tell you everything you need to know about the TIN in Luxembourg.
For individuals the TIN coincides with their national identification number while companies receive a specific number for tax and administrative purposes.
Overview of TIN in Luxembourg in 2024
In Luxembourg the Tax Identification Number (TIN) is a unique identification number assigned to individuals and companies that is used for tax purposes. For individuals the TIN coincides with their national identification number while for companies the TIN coincides with the corporate identification number. In both cases, these numbers are also known as “matricule”. TIN numbers for individuals are shown on the social security card, for companies this is obtained when registering the company with the Trade and Companies Register.
In Luxembourg, the TIN is essential in financial and legal contexts as it ensures the correct identification of people and companies in financial transactions such as account opening and investment management. It is also essential in legal procedures such as signing contracts or issuing invoices.
Purpose of TIN in Luxembourg
The main purpose of the TIN in Luxembourg is to identify individuals and legal entities in tax and administrative matters. This number facilitates the management and follow-up of tax obligations and may be required on multiple occasions, here are some of them:
Tax returns
This number is required when filing income, corporate or other tax returns.
Correspondence with the Direct Contributions Administration (DCA)
The TIN is required in formal communications related to tax matters.
Banking and financial transactions
When opening a bank account or making investments the bank may require the TIN.
Employment
When a person starts working in Luxembourg the employer must register the employee with the Social Security Center (CCSS). For this process the company needs the employee's TIN.
Commercial activities
The TIN is indispensable to carry out any commercial activity in Luxembourg. It is required when issuing invoices, signing contracts and carrying out national and international commercial transactions.
Social security
At first glance, social security may not have much to do with taxes, but since the NIF also corresponds to the national identification number, this number is used in other areas besides taxation. The Social Security Common Center uses it as an identification number, so it must be used in all correspondence with this institution.
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What does TIN look like in Luxembourg?
The TIN is an 11-digit number for individuals and a 13-digit number for companies, here you have the Luxembourg tax identification number format:
- Individuals: the identification number has 13 digits (YYYYY MM DD XXXXX), the first 8 digits represent the date of birth of the person hired, the first four correspond to the year, the next two to the month and the last two to the day. The last 2 digits are control digits calculated on the first 11 digits.
- Companies: the identifier has 11 digits (YYYYY FF XXXXX), the first four numbers correspond to the year of incorporation, the next two correspond to the legal form of the company. The last five digits are random.
If you want to check the validity of a TIN number it is very simple, the European Commission has a website where it is possible to perform this verification, you just have to enter the number and press the verify button.
How to obtain TIN in Luxembourg
Let us now see who needs a TIN in Luxembourg and how this number is obtained. Basically, three categories of taxpayers need a TIN:
Resident individuals
All persons residing in Luxembourg need a TIN, regardless of whether they are native-born Luxembourgers or foreigners who are living in the country for any reason.
Non-resident individuals with tax obligations in Luxembourg
Individuals who are not Luxembourg residents but have tax obligations to Luxembourg must also have a TIN.
Legal entities
All companies in Luxembourg need a TIN.
The TIN is not only for individuals, companies also need them, however, the process to obtain this number is different.
Let's see now how to obtain this number for each of the above-mentioned categories:
Resident individuals
- Residents born in Luxembourg: The TIN is assigned at birth and is included in the birth certificate.
- Residents born abroad: when a person moves to Luxembourg and becomes a resident he must register in the municipality of his residence. During this registration process the authorities assign a TIN to the new resident. The following documents are required for this procedure:
- A valid identity document, which can be a passport, accompanied by a long-term visa or a valid residence permit issued by another Schengen member state.
- Proof of address.
Non-resident individuals with tax obligations in Luxembourg
Any non-Luxembourg individual not residing in Luxembourg may at certain times need a TIN for professional and tax purposes. The process to obtain it is very simple, it should be done through MyGuichet.lu and requires providing the following information and documents:
- Full name, place and date of birth, postal and e-mail address, nationality and marital status.
- Reason(s) for requesting the national identification number and evidence of the professional reasons given.
- A copy of a valid identity document electronically signed with a LuxTrust or other signature certificate, provided that it allows a qualified electronic signature.
- A certificate of residence less than 6 months old.
The application processing time is two weeks, if the application is accepted, the staff of the National Register of Natural Persons (RNPP) will assign the applicant a national identification number and send a reply by mail along with the number.
Legal entities
When a new legal entity is incorporated in Luxembourg, it must be compulsorily registered with the Trade and Companies Register (RCS). During this process, a Tax Identification Number (TIN) is automatically assigned to the entity.
As we have seen the Tax Identification Number (TIN) in Luxembourg is an essential element that ensures the correct identification of individuals and legal entities in tax and administrative matters and that is necessary in multiple circumstances. However, in most cases there are no special procedures to obtain the TIN, it is obtained as part of other processes that every individual or company must perform in Luxembourg. In the case of individuals, it is the process that formalizes the birth or residence of an individual in the country and in the case of companies the process by which these are formalized. The only case in which a special procedure is necessary is for non-resident individuals who need this number for professional reasons.
Frequently Asked Questions (FAQ)
Is the TIN the same as the national identification number?
Yes, for individuals in Luxembourg, the TIN is the same as the national identification number. This number is assigned at birth or upon registration in the country and is used for both tax and administrative purposes. However, for legal entities, the TIN is assigned separately during the registration process with the appropriate authorities.
Is there a way to verify a TIN in Luxembourg?
Yes, there is a way to verify a TIN in Luxembourg. Anyone can check the validity of a TIN through the European Commission’s TIN portal. This service allows individuals and entities to confirm if a TIN is formatted correctly and valid within the specified country.
In what situations is the TIN required?
The TIN is required in a variety of situations, including the filing of tax returns, employment registration, opening bank accounts, conducting business transactions, and registering for social security. It is also necessary for issuing invoices, signing contracts, and corresponding with the Administration of Direct Contributions.
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Source: ccss.public.lu, www.oecd.org, impotsdirects.public.lu, ec.europa.eu, guichet.public.lu, eidas.services-publics.lu, guichet.public.lu, guichet.public.lu
We took photos from these sources: Kelly Sikkema, Unsplash
Authors: Luz
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