> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.taxx.lu/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# Are capital investment deductions automatically applied?

Yes, the deductions are automatically applied and will appear on form 100.

They include :
* the flat-rate acquisition fee: €25 for a single person, €50 for a couple
* the exempt bracket: €1,500 for a single person, €3,000 for a couple