What can I deduct in my Luxembourg tax return?

Here are a few examples:

Under "Acquisition fees" :

(Flat-rate minimum €540)

• Contributions paid to professional chambers and unions
• Books used almost exclusively for professional purposes
• Professional clothing
• Work tools used almost exclusively for professional purposes
• Continuing education expenses necessary for the performance of your profession.

Under "Special expenses" :
(Flat-rate maximum €672 per person in the household)

• Debtor interest on consumer loans
• Insurance contributions and premiums

Here are a few examples:

• Car insurance (only third-party liability and protected driver)
• Home insurance (only third-party liability)
• Supplementary health insurance
• Life insurance

• Housing savings
  (taxpayer from age 18 to 41 max. €1,344 per person in the household)
  (taxpayer over the age of 41: €672 per person in the household)

• Old age pension (max. €3,200 per taxpayer)
• Donations (minimum total of €120)

Under "Main residence" / "Future main residence" :

Interest charges relating to property loans for your principal residence

Upper limit depending on the year of availability and household composition :

• Availability date after 31/12/2022 : Full deduction.
• Availability date between 31/12/2018 and 01/01/2023 : €4,000
• Availability date between 31/12/2013 and 01/01/2019 : €3,000
• Availability date before 01/01/2014: €2,000

**For the year of acquisition of the principal residence only: **

• Notary fees for opening a mortgage loan
• Bank commission

Under "Allowances" :

• Domestic help and care and/or childcare expenses (max. €5,400)

Here are a few examples:

• Nursery ("Crèche")
• Day care center ("Maison relais")
• Cleaning company or staff

Under "Other" :

• Extraordinary expenses
  (These expenses are deductible provided they reach a certain minimum threshold. See here: https://help.taxx.lu/en/article/why-are-my-extraordinary-charges-not-included-in-my-tax-return-1207aiv/)

• Medical expenses not reimbursed by the CNS or supplementary health insurance (including pharmacy costs)
• Divorce costs
• Civil court costs
• Funeral expenses
• Maintenance of people unable to claim financial support
• Diets (on prescription)

• Pensions and permanent expenses (in the event of divorce)
• Children not forming part of the household (max. 4422€)

Don't know where and how to declare the many deductions? Use taxx.lu to help you fill in your tax return easily!

Updated on: 23/05/2025