TAX REFORM. Taxation of married non-resident taxpayers January 1 st, 2018

Transcription

1 TAX REFORM Taxation of married non-resident taxpayers January 1 st, 2018 I A LCGB-PUBLICATION 11 RUE DU COMMERCE, BP 1208 L-1012 LUXEMBOURG TEL: INFO@LCGB.LU 1

2 2 I

3 SUMMARY New rules for the taxation of married non-resident taxpayers Tax class 1 or global tax rate calculated on the basis of tax class 2 Autumn 2017: Letter of the ACD ( Administration des Contributions Directes ) The principle of the global tax rate The conditions of Article 157bis LIR (Income Tax Act) Article 157bis LIR: A threshold creating problems... Calculation of the global tax rate Practical application Global tax rate or tax class 1 Benefits of a complete individual taxation Implementation of the changes Conclusions Major tax deductions for residents and non-residents (2017 income) LCGB 11, rue du Commerce L-1351 Luxembourg LCGB INFO-CENTER infocenter@lcgb.lu I 3

4 New rules for the taxation of married non-resident taxpayers As of January 1st, 2018, the second part of the tax reform will result in significant changes for married nonresident taxpayers regarding: the granting of tax classes and the withholding of taxes on wages and salaries (RTS). Tax class 1 or global tax rate calculated on the basis of tax class 2 Until the end of 2017, a married non-residenti taxpayer falls under tax class 1A, unless 50 % of the couple s combined professional income (earned in Luxembourg and abroad) is taxable in Luxembourg. In this case, the non-resident taxpayer falls under tax class 2. As of January 1 st, 2018, as per the new provisions of Article 157bis LIR (Income Tax Act), all married nonresident taxpayers will automatically fall under tax class 1 (instead of tax class 1A) and, in accordance with common law, be taxed individually. Common law (157bis) Class 1 Class 2 Class 1A Single < 64 years Married Widowed (< 3 years) Divorced (< 3 years) Single with child Single > 64 years Widowed 4 I

5 As an exception to the principle of common law, Article 157bis LIR provides that any married non- resident taxpayer, who are taxable in Luxembourg for at least 90 % of their total domestic and foreign income (from employment and non-professional activities) may be taxed in Luxembourg (for their income that is taxable in Luxembourg) at the global tax rate that would be applied as if they would be residents in Luxembourg (and liable to pay tax on their domestic and foreign income). In this context, the applicable global tax rate is set by virtue of a joint assessment (in tax class 2) considering all domestic and foreign incomed of both partners (pay, pensions, rental income, etc.). Autumn 2017: Letter of the ACD This autumn, the Administration des Contributions Directes is sending out a letter to all married non-resident taxpayers requesting them to submit all documents to proof their entire household income (i.e. including foreign incomes) in order to determine: whether the married non-resident taxpayer will be placed into tax class 1 (common law) or meets the conditions under which he/she is liable for the withholding taxes on wages according to the global tax rate (in accordance with the terms and conditions of the derogation of Article 157bis LIR); whether the married non-resident taxpayer meets the conditions of Article 157bis LIR and he/she wishes to be taxed at the global rate. But what percentage will consequently be recorded on the tax card for 2018? WARNING If no information is provided, non-resident taxpayers will automatically fall in tax class 1 as of January 1 st The principle of the global tax rate All married non-resident taxpayers who wish to be taxed with the global tax rate (instead of a taxation in tax class 1) must fulfil a number of requirements: they must receive domestic income which is subject to the withholding tax on wages; they must submit a joint application for both partners requesting that the global tax rate will be recorded on the tax card; they must justify all annual household incomes to the Tax Administration (domestic and foreign incomes) by providing supporting documentation; they must meet the conditions of Article 157bis LIR; they are required, at the end of the tax year, to submit a direct assessment in accordance with the terms of Article 157bis LIR (they must thus complete a tax return or annual statement). I 5

6 The conditions of Article 157bis LIR (Income Tax Act) Article 157bis LIR states that all non-resident taxpayers (French, Germans, etc.) must pay taxes for at least 90 % of their total domestic and foreign income (income from employment and non-professional activities) in Luxembourg. This principle may apply if either partner meets the threshold condition of 90 % of his/her total income. Class 1 Class 2 Class 1A Common law (157bis) Single < 64 years Married Exemptions (Article 157 bis) Widowed (< 3 years) Divorced (< 3 years) Married (tax rate) Single with child Single > 64 years Widowed If the income generated in Luxembourg is subject to RTS (income tax) If 90 % of the total income is generated in Luxembourg Obligation to file = a tax return If both partners request the application of the tax rate on the tax card and provide proof of their foreign income WARNING For any non-resident taxpayers living in Belgium, Article 24 of the Belgium- Luxembourg tax treaty provides that this condition is also considered to be fulfilled if the taxpayers are required to pay taxes on more than 50 % of their income from employment in Luxembourg. 6 I

7 Article 157bis LIR: A threshold creating problems... Some married non-resident taxpayers will not be able to meet the conditions of Art. 157bis LIR and will therefore not have the option of being taxed at the global tax rate. For instance: a retiree who has worked in several countries, currently residing in France (or Germany) and who receives a French (or German) net pension will exceed the 10 % threshold of his/her total taxable income; non-resident taxpayers who have rental incomes that exceed the threshold; taxpayers with a salary splitting following work done for his/her employer abroad and who pay taxes on part of their income in their country of residence. WARNING Faced with these problematic situations, the Government has decided to introduce a 2 nd (alternative) threshold which also enables the following cases to meet the conditions of Article 157bis LIR: a married non-resident taxpayer must have a net foreign income (excluding any incidental expenses and taxes paid abroad) that does not exceed the annual amount of This condition does, however, neither provide a solution for all cases in question nor a solution for the problem of principle. Calculation of the global tax rate If the married non-resident taxpayer meets the conditions under which he/she is able to pay taxes at the global tax rate, this rate will be determined on the basis of the information submitted to the Administration des Contributions Directes. Step 1 : The Administration des Contributions Directes will consider all household incomes (domestic and foreign incomes) and conduct a (fictitious) taxation in class 2 as if all the incomes had been earned in Luxembourg. This fictitious taxation will determine a tax amount related to the total taxable household income. This ratio will determine the global tax rate (see example p. 8). Step 2 : This rate will be recorded on the 2018 tax card and will be used for only the taxation of the income that is taxable in Luxembourg. To calculate the global tax rate to be recorded on the 2018 tax card, the Administration will attempt to get as close as possible to the real tax situation of the taxpayer on the basis of the estimated or likely global income for the tax year under consideration. However, as the calculation is performed prior to the tax year, it will only be an estimation. Step 3 : Any application for the global tax rate shall result in a direct taxation at the end of the year (as the calculation in step 2 was only an estimation). The principle will remain the same: all household income must be declared and recognised in the calculation of the global tax rate but only domestic income will be taxed at this rate. WARNING On the tax return, the taxpayer may claim a number of deductions and allowances as a resident: home interest loans, incidental expenses (maintenance payments, interest charges, insurance premiums, building savings contributions, supplementary pension), extraordinary expenses, childcare costs and costs of running the home...these deductions will reduce the total taxable income of the taxpayer (see summary on page 15). I 7

8 Practical application 2017 A married couple, where one of the partners works in Luxembourg and the other has an income in their country of residence, is taxed as follows: Taxable income generated in Luxembourg: Taxable income in the country of residence: Payable taxes for via the income tax (tax class 2): Employment Fund: Tax rate: (Employment Fund participation excluded) 290 7,55 % No obligation for a tax return The foreign income of taxpayer 2 will be disregarded by the RTS. Completing a tax return is not mandatory. However, the taxpayer may submit a tax return as he/she meets the conditions of Article 157bis LIR. The submission of a tax return will result in the taxpayer being treated as a resident of the Grand-Duchy of Luxembourg, which will not only grant him rights (including tax deductions) but also obligations such as the declaration of household incomes (domestic and foreign). All household incomes will thus be considered for calculating the global tax rate, but only the domestic income will be taxed at this rate. If the various allowances and deductions do not offset the increase in the global tax rate after any foreign income has been considered, it is not in the interest of this taxpayer to complete a tax return as the result would be rather unfavourable. 8 I

9 2018 After the reform, the same married couple (who meets the conditions of Article 157bis LIR) will be taxed as follows: Phase 1: Calculating the global tax rate Taxable income generated in Luxembourg: Taxable income in the country of residence: Tax exemption for the partner: Total taxable income: Payable taxes for (tax class 2): Tax rate (global tax rate): (Employment Fund participation excluded) ,58 % Tax rate applied on the tax payer s 1 tax card if information on joint incomes provided Phase 2: RTS and declaration according to the global tax rate Taxable income generated in Luxembourg: Taxable income in the country of residence: Tax rate (global tax rate): (Employment Fund participation excluded) Real tax rate for : Employment Fund 7 % : Total taxes due: ,58 % Tax return (or annual tax adjustment) = mandatory In this case, foreign income earned by taxpayer 2 is taken into account by the RTS. Consequences of the reform for this household: Taxes paid in 2017 according to the scale (tax class 2): Taxes paid in 2018 according to the global tax rate: Difference: Taxes paid in 2018 if the taxpayer remains in tax class 1 (taxable amount of ): In this case, taxation in tax class 1 is even more unfavourable than the global tax rate. I 9

10 Example 2 : Married non-resident taxpayer Retiree, has worked in several countries Example 3 : Married German non-resident taxpayer Mobile employee Domestic income (pension of 20 years in Luxembourg): Foreign income (pension in country of residence, rental income, etc.): Income of the partner: Domestic income (service provided for 8 months in Luxembourg): Foreign income (assignment/work site for 4 months in Germany): Income of the partner: Situation in 2017 (excluding CIP): Situation in 2017 (excluding CIS): Taxation in class 2, as more than 50 % of the income from employment (domestic and foreign) accumulated by the taxpayer and his/her partner is taxable in Luxembourg. Taxes in class 2 for the taxable amount of (excluding employment fund) No mandatory tax return at the end of the year Situation in 2018 (excluding CIP): Step 1 - Checking for aplication of the global tax rate Threshold condition 1 (rule of 90 % according to Article 257bis LIR) Met for a Belgian cross border worker (Art. 24 of the Belgian-Lux double taxation treaty & the 50 %-rule) Taxation according to the global tax rate Not met for a French or German cross border worker Check against the second threshold Threshold condition 2 (annual cap of ) Not met either Taxation in class 1 of the French or German cross border worker Step 2 - Taxation: Belgian ross border worker Taxation at the global tax rate of 3,86 % (calculated in class 2 on the basis of , but applied only to ) Employment fund (7 %) Mandatory tax return at end of the year German or French ross border worker Taxation in class 1 (Calculated on the taxable income of ) Taxation in class 2, as more than 50 % of the income from employment (domestic and foreign) accumulated by the taxpayer and his/her partner is taxable in Luxembourg. Taxes in class 2 for the taxable amount of (excluding employment fund) taxable in Germany as it is > than the tolerance of 19 days; no mandatory tax return at the end of the year Situation in 2018 (excluding CIS): Step 1 - Checking for application of the global tax rate Threshold condition 1 (rule of 90 % according to Article 257bis LIR) Not met for this German border resident Check against the second threshold Threshold condition 2 (annual cap of ) Not met either Taxation in class 1 of this German border resident Step 2 - Taxation: German cross border worker Taxation in class 1 (calculated 2 on the basis of ) Difference if this border resident had access to the global tax rate! Taxation at the global tax rate of 5,98 % : (calculated in class 2 on the basis of but applied only to ) Employment fund (7 %) Mandatory tax return at end of the year I

11 Global tax rate or tax class 1 Diffrent cases are possible: If the married non-resident taxpayer meets the conditions under which he/she is able to be assessed according to the global tax rate (and it is in his/her interest to request it), the tax rate will be calculated and recorded on the tax card. The tax will be assessed on this basis. A tax return (or annual statement) must be filed after the tax year. If the married non-resident taxpayer does not meet the conditions under which he/she is able to be assessed according to the global tax rate, he/she will be placed into tax class 1 and the tax will be assessed in accordance with this scale. No tax return is necessary. If, inadvertently, the married non-resident taxpayer does not respond to the letter of the Tax Administration (Autumn 2017) and does not apply for the global tax rate though it would be in his/ her interest to do so, he/she will be placed into tax class 1. A direct joint assessment will still be possible after the tax year. This assessment will be subject to the same principles: obligation to declare all household incomes (domestic and foreign) in anticipation of a fictitious taxation in class 2 which allows an global tax rate to be calculated and subsequently applied exclusively to the domestic income. If the married non-resident taxpayer meets the conditions under which he/she is able to be assessed according to the global tax rate but does not respond to the letter of the Tax Administration because it is not in his/her interest to do so, he/she will be placed into tax class 1 on January 1 st, For instance, this would be the case of a married non-resident couple where one has a taxable income in Luxembourg of while the other has a taxable income of in his country of residence. The couple does not have any other incomes. The cross-border taxpayer meets the conditions of Article 157bis LIR (more than 90 % of his/her total personal income comes from Luxembourg) but it is not in his/her interest to apply for the global tax rate as it would place him/her in an unfavourable situation in relation to the taxation in class 1. In this case, the taxpayer should examine whether it would be in his/her interest to apply for full individualisation. I 11

12 Benefits of a complete individual taxation In terms of tax retention, married taxpayers that meet the conditions of the global tax rate, especially those of Article 257bis LIR, but that have no interest in doing so because this rate would result in higher taxation, can apply for taxation with full individualisation. This mechanism could actually reduce their taxable income. Children-related tax reliefs will be, in case of a complete individualisation, allocated equally between partners. The increase of maximum tax deductions (professional expenses, special expenses, or debit interests for owned housing) will not be granted per partner, but rather for their own or shared children that are part of the household and grant the entitlement for children-related tax reliefs. The increases will in consequence be split equally between partners. The extra-professional tax allowance will be maintained and equally allocated (2.250 ) for each partner, meaning that the current tax allowance of is divided by 2. Current legislation provides that individualisation becomes effective upon the joint and irrevocable application before the 31 st December of the year preceding the tax year in question. The declarations of the Minister for Finance have, however, stated that it is possible to opt for individualisation even during 2018 or up to the 31 st March of the year following the tax year. Implementation of the changes The second phase of the tax reform will take effect on January 1 st, 2018 with consequences for all married non-resident taxpayers. After 2017, the tax card of a married non-resident taxpayer will indicate: either tax class 1 (by default) or a personalised global tax rate (corresponding to the taxable capacity of the taxpayer in case of individual taxation, or the partners in case of a joint taxation). For any married non-resident taxpayers, where both partners work in Luxembourg, without earning any other foreign income, the main change will be the monthly withholding on wages and salaries. The global tax rate will be reported on the tax form of each partner and will replace the current system with a main tax card (scale), an additional card (flat rate) and quarterly advances. For any married non-resident taxpayers, where only one partner works in Luxembourg and without earning any other foreign income, the global tax rate will be recorded on the taxpayer s tax card. For any married non-resident taxpayers, where one (or both) partner(s) work/s in Luxembourg and earn foreign income, the impact may be much greater as the consideration of the foreign incomes to determine the global tax rate will result in a withholding tax, which may be much higher than before. 12 I

13 Conclusions Creation of a different treatments for taxpayers: Residents and non-residents Unlike married resident taxpayers, who are automatically placed in tax class 2, all married non-resident taxpayers will automatically be placed in tax class 1. It is only in some circumstances, especially those related to Article 157bis LIR, that a global tax rate will be applied. Imposing a threshold condition on some but not all taxpayers in order to grand access to tax class 2 is an unfair treatment. Some non-resident taxpayers will not meet the threshold conditions and will have no alternative other than to be taxed in tax class 1. The introduction of a new threshold of does not guarantee a fair solution or equal treatment. Non-residents from different countries The conditions that must be met in order to benefit from Article 157bis LIR (with regards to the access to the global tax rate) are different depending on whether you are a Belgian, French or German resident. The reform does not take into account the actual situation of taxpayers On the one hand, the global tax rate for non-resident taxpayers is determined by any foreign income which, admittedly, will be exempt in Luxembourg but which has already been taxed in the country of residence on the basis of a different actual rate and which depends on the specific revenue tariff of each country. The taxes paid by the taxpayer in the country of residence Which will not be deducted either from the taxable amount taken into account to determine the global tax rate to be applied to the domestic income. Through numerous meetings with the Minister for Finance, the unequal treatment caused by the tax reform was proven by various examples. The LCGB has attempted to correct this situation and maintained a firm stance throughout these discussions. The LCGB underlines that no compromise is possible as the principle of equal treatment for all employees in Luxembourg is put into danger by this tax reform. The latest adjustments made by the Government maintain the principle of differential treatment between married resident and non-resident taxpayers and are contrary to the values and principles defended by the LCGB. The LCGB maintains that, with an equal family situation, every person should be able to benefit from the same rights, obligations and possibilities, regardless of place of residence or income thresholds. This means that any married person must be automatically entitled to tax class 2. The only fair and acceptable solution therefore involves the removal of the threshold conditions for all taxpayers. The LCGB will continue to fight for this! I 13

14 Major tax deductions for residents and non-residents (2017 income) CHILDREN Tax reduction New in 2017 Tax credit for single-parents (CIM) 78,87 per month or 922,50 per year Between 750,00 and 1.500,00 a year according to the annual adjusted taxable income (regardless of the number of children) Tax credit for children Maximum 922,50 per child NET INCOME FROM A SALARIED PROFESSION Overtime and pay Tax exemption supplements Art LIR Other exemptions Max for a e.g. interest-rate personal mortgage subsidy by employer, and max. of 500 for seniority payment, consumer loan etc. (doubled in the event of a joint taxation) Any parent, who has not benefited from the bonification for children by the CAE (Fund for the Future of Children) or the financial assistance for higher education, can apply for the tax reduction for children. For any taxpayers in class 1A who support their child/ren alone. For 2 years after the loss of the right to the reduction (or the premium). Taxable household income less than per year. Full exemption of overtime (hour + pay supplement) as well as pay supplements for night, sunday or holiday work. The employer covers any interest arising from a loan of the employee. 14 I

15 NET INCOME FROM A SALARIED PROFESSION (continued) Expenses related to salaried occupation Expenses related to salaried occupation for disabled employees Flat rate of 540 (employees) or actual fees (with supporting documents) 645 to per year Language proficiency classes, professional equipment, work clothing, union fees, etc. According to the degree of invalidity (from 25 % to 100 %). Travel expenses Max (26 km) Distance between home/place of work. Flat rate of 99 per km and per year (first 4 km excluded). NET INCOME FROM PENSIONS Expenses related to occupation Allowance for non-work related activities Flat rate of 300 (retirees) Flat rate of per year NET INCOME FROM PROPERTY RENTAL Home interest loans Fully deductible for a property in Luxembourg or abroad Applicable automatically if both partners are employees. If either partner retires, the maintenance of the allowance may be requested for an additional 3 years. Not yet habitable. New in 2017 Home interest loans for a property in Luxembourg or abroad Cap per year and per person (partner + children): (1 st year + 5 years) (next 5 years) (remaining time of the loan) Construction or purchase of a property occupied as main residence, even outside of the Grand-Duchy of Luxembourg. Loan fees and notarial fees for a property loan Fully deductible SPECIAL EXPENSES Alimony payments in case of a divorce New in 2017 WARNING Interest charges and insurance premiums Single premium for death insurance Cap: per year Cap: 672 per year and per person (partner + children) From to (max.) depending on age/ number of children Taxable with regards to the beneficiary. Interest on consumer loans (car loan, personal loan, etc.). Insurance related exclusively to the person: life insurance, insurance for disability, death, outstanding balance, illness, hospitalisation, road civil liability, family civil liability, mutual, CMCM, etc. (no damage to property). Outstanding balance insurance on mortgages, single premiums, etc. I 15

16 SPECIAL EXPENSES (continued) Other social security Actual amount WARNING contributions New in 2017 New in 2017 Supplementary pension insurance premiums (old age provision schemes Article 111bis LIR) Building savings contributions Minimum flat rate for special expenses Mandatory social security contributions Personal contributions to a supplementary pension scheme Cap: per taxpayer Cap: years: > 40 years: 672 per year and person (partner + children) 480 or 960 (partners subject to joint taxation as employees) 480 (retirees) Actual amount Cap: per year Contributions paid on a personal basis for continued, voluntary or optional insurance and redemption period. Cap is no longer related to the age of the insurance subscriber. Cap doubled in case of two contracts (one per partner). With approved banks. Cap according to the age of the youngest adult. If total incidental expenses are less than the minimum of 480. Social security withholdings (sickness and pension). Contributions paid by the employee to a supplementary pension scheme established by the employer. Donations Min. 120 Gifts to recognised public interest organisations. EXTRAORDINARY EXPENSES Extraordinary expenses (C.E.) New in 2017 New in 2017 Disability deduction Childcare costs and/ or costs of domestic services Allowance for child/ren who do/does not live in the household of the taxpayer Incured expenses bearable expenses = extraordinary expenses The normal expense is the % of the taxable income determined by the tax class and the taxable income per year Cap: per year or calculation according to the C.E. formula if > Cap: per year and per child under the age of 21 or over the age of 21 still in education Significant extraordinary expenses following an exceptional and unavoidable event e.g. Sickness expenses not covered, maintenance of close relatives without sufficient resources, funeral costs not covered by the fortune of the deceased or a death fund, legal fees in the event of a divorce, any costs of proceedings, costs related to floods, theft, fires and not covered by the insurance, etc. According to the degree of invalidity (from 25 % to 100 %). Children under the age of 14 Childcare centre, nursery, approved in Luxembourg or another country (ONE in Belgium, etc.) Domestic work or assistance related to a state of dependence Supporting invoices to be attached. Allowance for maintenance and education costs met by the taxpayer for any children who do not live in his/her household. The benefit must cover more than 50 % of the maintenance and education costs. Costs: food, clothing, accommodation, medical care, studies, leisure, etc. NOTE Allowance for nonwork related activities Flat rate: per year Applicable automatically if both partners work. If either one retires, it may be continued for an additional 3 years.

17 Simulations for non-resident employees: Individual OR joint taxation? Today A non-resident married taxpayer is taxed in to tax class 1A. However, if he/she is able to prove that 50 % of the accumulated income from employment (Luxembourg and foreign) of his/her household is taxable in Luxembourg, he/she may be taxed in tax class 2. As of January 1 st, 2018 The married non-resident taxpayer will be automatically fall under tax class 1 (no longer in 1A). However, under certain conditions, he/she may be taxed in tax class 2 and be subject to a taxation according to an applicable gloal tax rate. In fall 2017, all married non-resident taxpayers will be invited by the Tax Administration (ACD) to submit all documents in support of all of their household incomes (Luxembourg and foreign) to allow the ACD to determine the actual tax rate. 2 different scenarios No answer/submission of supporting documents married non-resident taxpayers will automatically be taxed in class 1, therefore individually. After the necessary documents have been submitted to the ACD definition of the global tax rate based on the entire household income and to be recorded on the 2018 tax retention form. Taxpayers will therefore be taxed jointly in tax class 2. In 2017, every non-resident taxpayer must choose their scenario for If both incomes come from Luxembourg, the joint taxation will certainly be more favourable. But which scenario should you choose if your household has income from Luxembourg and abroad? TAXES If you are a member of the LCGB, the INFO-CENTER offers free guidance in relation to the various scenarios so that you can choose the most beneficial option for your personal situation! LCGB INFO-CENTER Monday through Friday (Excpet for Wednesday afternoons) 8h30 12h00 et 13h00 17h00 infocenter@lcgb.lu I 17

18 Help and assistance Services Professional help for all private life procedures or in dealing with government agencies Renewal of the driver s license Renewal of the passport Questions related to excessive indebtedness General questions related to customs (i.e. vehicle registration) Assistance related to private matters Tax return Pensions Legal assistance for private issues Insurances Complementary services Vita Medicis Hospi Harmonie Transfrontaliers Scholarships Labour law & social law Free help, assistance and consultations related to: Health and maternity insurance Unemployment and occupational reclassifications Family benefits Pensions and disability insurances Accident insurances Social insurance and assistance Free legal assistance In case of any labour or social law disputes No initial membership duration required Required to keep the LCGB affiliation for the duration of the entire procedure as well as the following 24 months A resignation within this timeframe requires you to reimburse all legal fees LCGB HELPDESK Monday through Friday (except for Wednesday afternoons) 8:30 12:00 and 13:00 17:00 helpdesk@lcgb.lu 18 I LCGB INFO-CENTER Monday through Friday (except for Wednesday afternoons) 8:30 12:00 and 13:00 17:00 infocenter@lcgb.lu

19 LCGB - Membership Administration BP 1208 L-1012 Luxembourg / membres@lcgb.lu MEMBERSHIP APPLICATION FORM (to be completed by LCGB) PLEASE FILL IN THE FORM IN CAPITALS I, the undersigned: Surname: First Name: Street: Nr.: Zip Code: City: Country: Date of Birth: /DAY /MONTH /YEAR Social security extension: Place of Birth: Nationality: Private phone: Private Employer s Name: Adress: (Street / ZIP Code / City) Additional membership CSC (only for belgian crossborder commuters) Status Employee - manuel activities Employee - admin. and tech. activities Public officer Unemployed Student Apprentice Homemaker Retiree Recruiter Surname: First Name: LCGB-Nr.: Employer: Code BIC/SWIFT: IBAN: Recurring payment options: monthly semestral annual please indicate DOMICILIATION BANK TRANSFER Mandate Core Sepa Direct Debit (with a reduced monthly contribution STARTER of 13 /month for the 1 st membership year) WAGE ASSIGNMENT (on request) By signing the form of the SDD-CORE mandate, you authorise the LCGB to send instructions to your bank necessary to charge your account and your bank to charge your account conforming to LCGB instructions. You benefit from a right of reimbursement by your bank. An application for reimbursement has to be made: - within 8 weeks of the date of bank debit entry; - within 13 months of the date of bank debit entry for a non-authorised charge. Creditor Creditor Identifier LCGB / 11, rue du Commerce / L-1351 LUXEMBOURG LU47ZZZ I declare to be fully aware of the LCGB statutes, understanding its contents and accepting the contained rules and regulations. In application of the law of August, 2 nd 2002, we inform you that your personal data will be registered on an IT Support. Your signature affixed below authorises LCGB and VITA to use your data for a rational management. Signed (Place) Date Signature

20 LCGB 11, rue du Commerce L-1351 Luxembourg LCGB INFO-CENTER I