How can I indicate household and childcare costs as a French cross-border commuter?

For French cross-border commuters, you should deduct the tax credit you received in France.

Even if you have no income from France, you are required to file a French tax return.
This is an obligation for French residents, but it can be advantageous for you if you have incurred childcare and/or household expenses.

What deductions are you entitled to?

Childcare costs

You are entitled to a 50% tax credit, capped at €1,750 per year per child under 6.

Example

Thomas and Jeanne have a 4-year-old daughter for whom they paid €4,000 in childcare costs in 2025.
For 2025, they will be able to claim :
- 1750 euros in tax credit in France (even if you have no French income!)
- 2250 euros in deductions in Luxembourg (4000-1750)

Household expenses

You are entitled to a 50% tax credit, capped at 6,000 euros per year.

Example

John paid €3,000 in household expenses in 2025.
For 2025, he is entitled to :
- a tax credit of €1,500 in France
- 1,500 in deductions in Luxembourg

Updated on: 28/05/2025