What can I deduct in my Luxembourg tax return?

The Luxembourg tax return allows you to deduct a number of costs.

Here are a few examples:

Under "Acquisition fees" :

(Flat-rate minimum €540)

Contributions paid to professional chambers and unions
Books used almost exclusively for professional purposes
Professional clothing
Work tools used almost exclusively for professional purposes
Continuing education expenses necessary for the performance of your profession.

Under "Special expenses" :
(Flat-rate maximum €672 per person in the household)

Debtor interest on consumer loans
Insurance contributions and premiums

Here are a few examples:
Car insurance (only third-party liability and protected driver)
Home insurance (only third-party liability)
Supplementary health insurance
Life insurance

Housing savings
(taxpayer from age 18 to 41 max. €1,344 per person in the household)
(taxpayer over the age of 41: €672 per person in the household)

Old age pension (max. €3,200 per taxpayer)
Donations (minimum total of €120)

Under "Main residence" / "Future main residence" :

Interest charges relating to property loans for your principal residence

Upper limit depending on the year of availability and household composition :
Availability date after 31/12/2022 : Full deduction.
Availability date between 31/12/2018 and 01/01/2023 : €4,000
Availability date between 31/12/2013 and 01/01/2019 : €3,000
Availability date before 01/01/2014: €2,000

For the year of acquisition of the principal residence only:
Notary fees for opening a mortgage loan
Bank commission

Under "Allowances" :

Domestic help and care and/or childcare expenses (max. €5,400)

Here are a few examples:
Nursery ("Crèche")
Day care center ("Maison relais")
Cleaning company or staff

Under "Other" :

Extraordinary expenses
(These expenses are deductible provided they reach a certain minimum threshold. See here: https://help.taxx.lu/en/article/why-are-my-extraordinary-charges-not-included-in-my-tax-return-1207aiv/)

Medical expenses not reimbursed by the CNS or supplementary health insurance (including pharmacy costs)
Divorce costs
Civil court costs
Funeral expenses
Maintenance of people unable to claim financial support
Diets (on prescription)

Pensions and permanent expenses (in the event of divorce)
Children not forming part of the household (max. 4422€)

Don't know where and how to declare the many deductions? Use taxx.lu to help you fill in your tax return easily!

Updated on: 23/05/2025