And it what way do they differ?
Catholics observe seven sacraments, seven central rituals of the church: Baptism, Confirmation, Eucharist (Holy Communion), Penance (or Reconciliation), Anointing of the Sick, Holy Orders, and Matrimony. While Lutherans practice all those seven rituals, they only call two of them sacraments (Baptism and Eucharist).
Catholics enjoy the intercession of the Saints and the honoring of Mary. Lutherans aren’t against those, but it isn’t part of what Lutherans practice.
Catholics acknowledge two authorities for their faith and life: The Bible and Church Tradition. Lutherans view the Bible as the only authority for our faith and life.
Catholics honor and obey the priests, bishops, archbishops, cardinals, and the pope who interpret Church Tradition; decisions come down from those in higher authority. Lutherans tend to view the local congregation, coming together in democratic voting, as the primary decision-making body.
Finally, Under Canon Law, the Lutheran Episcopal line is no longer valid, so their priests are not validly ordained, thus Lutheran Communion is not, in the eyes of the Catholic Church, the Body and Blood of Christ. The Reformation and breakaway from the Catholic Church ended apostolic sucession for Lutherans and all other protestants.