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Luxembourg TIN

Luxemburg issues Tax Identification Numbers (TINs) automatically to all residents, both individuals and entities. For non-natural persons, the TIN-like number has 11 digits with a check digit calculated using the remainder of 11. For natural persons, the 13-digit TIN uses the Luhn and Verhoeff algorithms to calculate the 12th and 13th check digits. TIN-like numbers are not on official ID documents but natural person TINs can be found on social security cards. More information is available from the Administration des contributions directes.

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307 views2 pages

Luxembourg TIN

Luxemburg issues Tax Identification Numbers (TINs) automatically to all residents, both individuals and entities. For non-natural persons, the TIN-like number has 11 digits with a check digit calculated using the remainder of 11. For natural persons, the 13-digit TIN uses the Luhn and Verhoeff algorithms to calculate the 12th and 13th check digits. TIN-like numbers are not on official ID documents but natural person TINs can be found on social security cards. More information is available from the Administration des contributions directes.

Uploaded by

Zarif Ahmed Anik
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Jurisdiction’s name: Luxembourg

Information on Tax Identification Numbers

Section I – TIN Description

Non-natural persons: The national identifier is used as a TIN-like number. The national identifier is
regulated by the law of 30th March 1979 concerning the introduction of a national identifier. The tax
file number corresponds to the national identifier. The allocation of a file number is an administrative
practice. There is no further regulation.

Natural persons: For direct taxation, a national identification number is used as TIN-like number to
identify the taxpayer. For administrative purposes, the tax administration allocates additionally a file
number to each taxpayer.

The law of 19th June 2013 attributes an identification number of 13 digits to all natural persons.

- registered in a municipal registry of physical persons;


- registered by law in a file of a public administration;
- possessing the Luxembourg nationality and residing abroad.

The allocation of a file number is an administrative practice. There is no further regulation.

Additional information on the mandatory issuance of Tax Identification Numbers (TINs)

Question 1 – Does your jurisdiction automatically issue TINs to all residents for tax purposes?

Individuals Yes Entities Yes

Section II – TIN Structure

Structure and syntax of Luxembourg TIN-like numbers for non-natural persons:


The identifier has 11 digits (99999999999), the last digit is a check digit.
The 11th digit corresponds to the difference between 11 and the remainder of the division by 11 of the
sum of the products obtained by multiplying each of the first 10 digits of the ID number by the
respective factors of 5, 4, 3, 2, 7, 6, 5, 4, 3 and 2, being understood that of the numbers generated,
during the abovementioned division, a remainder of 1 is not allocated. A remainder of zero during that
division is the check digit.
Structure and syntax of Luxembourg TIN-like numbers for natural persons:
The identification number has 13 digits (9999999999999), the 2 last digits are check digits. The 12 th
digit is a check digit calculated on the basis of the algorithm “de Luhn 10”, calculated on the 11 first
digits.
The 13th digit is a check digit calculated on the basis of the algorithm “de Verhoeff”, calculated on
the 11 first digits.
Section III – Where to find TINs
TIN-like numbers are not reported on official documents of identification. TIN-like numbers of natural
persons can be found on the social security card.

Section IV – TIN information on the domestic website

https://impotsdirects.public.lu/fr/az/n/num__ro_dossier.html

Section V – Contact point for further information

Administration des contributions directes

Division échange de renseignements et de retenue d’impôt sur les intérêts

45, boulevard Roosevelt

L-2982 Luxembourg

https://impotsdirects.public.lu/fr/profil/organigramme/liste_telephone_service.html#D14

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