What are the conditions to deduct the financial support to my parent(s)?

One of the principal conditions is that the funds transferred are intended for the support or education of parents who do not have sufficient financial resources. In addition, the parent(s) cannot reside at the same address as you.

An additional condition relates to the declared amount of the expenses you intend to deduct for the financial support of your parent(s). Extraordinary expenses are deductible above a certain minimum amount, defined according to your taxable income.

This minimum amount will be determined automatically in your tax return on taxx.lu in the "Other" form under "Extraordinary expenses".

These expenses will be subject to the discretion of the tax authorities, who will decide whether or not they should be taken into account.

Updated on: 28/05/2025

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