Luxembourg - Tax Guide for Freelance Contractors
Welcome to our guide to Luxembourg Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Luxembourg.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Luxembourg. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Luxembourg.
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Luxembourg Income Tax
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Luxemburg Social Security
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Umbrella and Contract Management Services in Luxembourg
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Social Security
Residents and non-residents working in Luxembourg are required to pay social security contributions on their gross salary in Luxembourg or in the country of their employer after an E101 has been issued.
Employer social security rates for 2011:
- 8.00% for pension insurance,
- 3.05% for health insurance,
- 1.15% for accident insurance,
- 0.11% for health at work insurance,
- 0.62% - 2.38% for mutual insurance
Employee social security rates for 2011:
- 8.00% for pension insurance,
- 3.05% for health insurance,
- 2.1% mutual insurance
- 1.4% dependence insurance
Social Security contributions of employees are levied at source by the employer and are calculated on the gross salary with a maximum annual ceiling of EUR 105'453.72