Social Security & Cross-Border Rights
Provisional contributions of the self-employed
Provisional contributions precede the final calculation by the CCSS. Income estimation, adaptation, and adjustment: understanding the mechanism.
Lexicon
Social Security & Cross-Border Rights
Administration of Direct Contributions (ACD)
The ACD is the Luxembourg administration responsible for the assessment and collection of direct taxes. It is involved in the tax files of individuals and companies, as well as in the withholding tax on salaries.
It is distinct from the AED, which is involved in VAT, and the CCSS for social contributions. In the file of a self-employed person, tax data can be used for social regularization, without confusing tax and contribution.
Official Source
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Other Associated Definitions
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Social Security & Cross-Border Rights
Professional income of the self-employed
Professional income is involved in the contributions of the self-employed. Nature of income and managerial functions specify the social base.