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# 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" :

**Deductible limits for the 2025 tax year **

| Date of availability | Deductible limit per person (€) |
| ---- |
| After 31/12/2023 | Fully deductible |
| Between 31/12/2019 and 01/01/2024 | 4.000 € |
| Between 31/12/2014 and 01/01/2020 | 3.000 € |
| Before 01/01/2015 | 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. 

* 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. 5.424 €)

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