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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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 2010:
- 8% for pension insurance,
- 2.95% for health insurance for office workers,
- between 0.43% and 5.92% accident insurance depending on the risk,
- 0.11% health at work insurance,
- 1.70% family allowances.
Employee social security rates for 2010:
- 8% for pension insurance,
- 2.95% for sickness insurance,,
- 1.4% for unemployment insurance, no ceiling.
The employee contributions for pension and health insurance are calculated on a maximum of EUR 8'413.79 per month and are tax deductible.
Since the 1st of January, 2009, the status of workers in the private sector has been standardized to a unique status "statut unique" for the application of the social regime.