What can I deduct in my Luxembourg tax return?
The Luxembourg tax return allows you to deduct a number of costs incurred by your household.
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:
o Car insurance (only third-party liability and protected driver)
o Home insurance (only third-party liability)
o Supplementary health insurance
o Life insurance
Housing savings
(from age 18 to 41 max. €1,344)
(over the age of 41: €672)
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
Limit depending on the year you moved in and the composition of your household:
o First 5 years: €3,000
o Between 6 and 10 years: €2,250
o After 10 years: €1,500
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:
o Nursery ("Crèche")
o Day care center ("Maison relais")
o 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/)
o Medical expenses not reimbursed by the CNS or supplementary health insurance (including pharmacy costs)
o Divorce costs
o Civil court costs
o Funeral expenses
o Maintenance of people unable to claim financial support
o Diets (on prescription)
Pensions and permanent expenses (in the event of divorce)
Personal contributions
Children not forming part of the household
Don't know where and how to declare the many deductions? Use taxx.lu to help you fill in your tax return easily!
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:
o Car insurance (only third-party liability and protected driver)
o Home insurance (only third-party liability)
o Supplementary health insurance
o Life insurance
Housing savings
(from age 18 to 41 max. €1,344)
(over the age of 41: €672)
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
Limit depending on the year you moved in and the composition of your household:
o First 5 years: €3,000
o Between 6 and 10 years: €2,250
o After 10 years: €1,500
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:
o Nursery ("Crèche")
o Day care center ("Maison relais")
o 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/)
o Medical expenses not reimbursed by the CNS or supplementary health insurance (including pharmacy costs)
o Divorce costs
o Civil court costs
o Funeral expenses
o Maintenance of people unable to claim financial support
o Diets (on prescription)
Pensions and permanent expenses (in the event of divorce)
Personal contributions
Children not forming part of the household
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: 24/07/2024
Thank you!