Articles on: Investments in securities
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How much is the minimum fixed amount for acquisition costs for income from securities?

Taxpayers automatically benefit from a flat-rate minimum amount for acquisition costs in relation to movable capital.

Here is the minimum flat rate for acquisition costs:

25 € for a single person.
50 for a married couple or jointly taxable partners.

This flat rate is automatically deducted on taxx.lu if no costs have been incurred or if actual costs are less than this amount.

Updated on: 16/05/2025

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