What are the deductions if the child is no longer part of the household during the year?
The person who was receiving Luxembourg family allowance on 01.01.N will be able to include the child in his or her tax return for year N.
The other parent will be able to deduct the maintenance paid during the year.
Who can include children in their tax household?
As a reminder, if you filed joint returns in previous years, you must file a joint return for the year of divorce/separation.
The child will therefore be attached to the couple for the year of the divorce/separation, and then to the parent who receives Luxembourg child benefit for subsequent years.
The other parent will be able to deduct the maintenance paid during the year.
Who can include children in their tax household?
As a reminder, if you filed joint returns in previous years, you must file a joint return for the year of divorce/separation.
The child will therefore be attached to the couple for the year of the divorce/separation, and then to the parent who receives Luxembourg child benefit for subsequent years.
Updated on: 18/06/2024
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