Where can I deduct the extra-professional allowance?

The extra-professional allowance requires no manual entry in your taxx.lu account or on your tax return form. How the allowance it is applied depends on your situation:

• If both spouses work: the tax authorities (ACD) apply the allowance automatically, without you having to take any action.

• If one spouse works and the other retired recently (less than three years ago): the allowance is only granted on request, by ticking a specific box on the tax return form. On taxx.lu, we make this request for you automatically when your situation qualifies, based on the information you provide in our questionnaire.

Updated on: 15/10/2026