What do all those codes on your Luxembourg salary certificate mean?

Luxembourg salary certificate explained: what the codes for income, deductions, and exemptions actually mean, and how to use them for your tax return.

Every year, employees in Luxembourg get a salary certificate (certificat de salaire) from their employer. It's an essential document as your tax return is based on it.

The catch? It's full of codes that can be pretty confusing. Here's a quick guide to help you make sense of them.

A. Cash and in-kind remuneration

These codes show what type of income you've earned:

Code	Meaning
S	Salary
P	Pension
C	Employer's contribution to supplementary insurance
PH / PP	Subsidy or bonus for mortgage / personal loan
EIH / EIP	Interest savings on mortgage / personal loan
RE	Extraordinary remuneration (exceptional bonus, non-recurring bonus, etc.)
9	Contract termination indemnity
10	Voluntary redundancy payment
13	Birthday gift
17a	Pension promise liquidation (Law of 08/06/1999)
20	Improvement bonus
RNP	Non-periodic remuneration (amount paid irregularly, e.g. a bonus)

B. Employee deductions

These codes cover expenses and allowances that lower your taxable income:

Code	Meaning
FD	Flat-rate travel expenses
FO	Professional expenses (frais d'obtention)
DS	Special expenses
CE	Extraordinary charges
AC	Spousal allowance
FR	Entertainment expenses
AMD	Soft mobility allowance
LRCP/RCP	Supplementary pension scheme (Law of 08/06/1999)
FDS / FFO	Flat-rate special expenses / flat-rate professional expenses

C. Salary supplements and tax exemptions

1) Salary supplements

This includes extra pay for things like:

• Overtime
• Night shifts
• Working on Sundays or public holidays

In many cases, these amounts can be partially or fully tax-exempt.

2) Specific tax exemptions

Some amounts are fully or partially tax-free and show up with these codes:

Code	Meaning
PH / PP	Subsidy / bonus for mortgage / personal loan
EIH / EIP	Interest savings on mortgage / personal loan
2	Stock option plans
3	Relocation allowance / cash bonus
9	Contract termination indemnity
10	Voluntary redundancy payment
13	Birthday gift
17a	Pension promise liquidation (Law of 08/06/1999)
20	Improvement bonus
AE	Other exemptions
MAR1	Seafarer's allowance (percentage of gross salary)
MAR2	Flat-rate seafarer's allowance (per month)
CDI	Exemption under a Double Taxation Agreement (mainly for non-residents)
95/2	Exemption for highly qualified expatriates
115/13a	Exemption on participative bonus
115/13b	Exemption on impatriate bonus

In a nutshell

Your Luxembourg salary certificate is essential for your tax return. The codes give you a detailed picture of:

• your income,
• the deductions that apply to you,
• and any tax exemptions you're entitled to.

💡 Tip: Still puzzled by some codes, or curious how they affect your taxes? Use a simulator like taxx.lu to get a free estimate of what you'll owe, or what you could get back.