You are involved in a dispute with your employer. Your tax return is giving you a hard time. You have worked in different countries during your professional career. We are here to help you!
This service concerns the defense of our members’ rights in relation to labor law (problems with the employer – working time, leave, salary, warning, dismissal…) and social law (illness, disability, pension, parental leave, various social allowances…).
Members of the OGBL are entitled to free legal assistance including the reception and opening of a file, advice, necessary correspondence, possible lawyer’s fees, legal and procedural costs. In order to benefit from this service, for labor law cases it is necessary to be affiliated to the OGBL for at least 12 months. This waiting period is waived if the new member has fulfilled, prior to joining the OGBL, for more than 12 months the conditions with a national or foreign trade union affiliated to the European Trade Union Confederation – ETUC or the International Trade Union Confederation – ITUC. A certificate from the previous union is required.
It should not be overlooked that this service enables the OGBL not only to assist its affiliates in their individual cases, but also to keep an overview of a constantly changing social and labor law, to fight against abuses and illegalities committed by employers, to support victims of accidents at work or of problems with occupational medicine. Legal assistance therefore makes it possible to detect the thousand facets of a complex reality experienced by employees and pensioners and to transcribe them into social demands for all workers with the aim of building a fairer world of work.
Filling out your tax declaration is not always easy. Who has to declare what? Can I reduce my tax burden? What are the subtleties this year?
The OGBL keeps you informed.
Since the 2018 tax year, only taxpayers in class 1 and 1A are exempt from filing a tax declaration. So check your tax class on the tax withholding slip and report any errors to the Direct Taxation Administration (Administration des contributions directes – ACD).
Each person who is required to complete a declaration receives the 100F form either by mail or an invitation to complete it online from the ACD. The completed return must be returned by 31 March of the current year. However, it may be submitted later, up to 31 December, subject to a request to the ACD for an extension.
Taxpayers who are not obliged to file a return, but who wish to do so in order to reduce their tax burden (declaration of special expenses e.g. insurance premiums, interest charges, house purchase saving plan contributions, annuities paid in connection with a divorce, donations or extraordinary expenses e.g. sickness, disability costs, etc.), can complete a tax declaration up to 31 December.
In order for the OGBL to be able to draw up your tax declaration, you must submit your tax return – the first 4 pages of the 100F form (formulaire 100F) in with your personal details – and the necessary supporting documents the following address:
OGBL Déclarations d’impôts
In order to help cross-border workers better understand how to draw up their tax declaration, the OGBL organizes a series of tax conferences in neighboring countries every year. These conferences are open to the general public.
Many cross-border or foreign employees have worked in Luxembourg, but also in their country of residence or birth.
The employee generally contributes in the country in which he or she works. All periods of contribution in the European Union, Iceland, Liechtenstein, Norway, Switzerland or a country with which Luxembourg has a bilateral agreement are taken into account for the purposes of entitlement and pension calculation.
The pension application must be submitted to the pension fund of the country of residence. This fund will make the link with the countries in which you have worked and paid contributions.
Each country will calculate the partial pension on the basis of national legislation and in proportion to the time worked.
As the old-age insurance schemes in the various countries provide for different retirement ages, the insured person will receive his partial pension until he has satisfied the age condition laid down in the legislation concerned.
Examples of retirement ages:
For more information and in case of problems contact the SICA of the OGBL.