The maximum deductible amount is set according to the age of the subscriber :

from 18 to 41 years old: EUR 1,344
over the age of 41 years: EUR 672

The higher deductible amount also applies in the calendar year in which the subscriber turns 41.

This amount can be increased by its own amount for:

jointly taxable spouses or partners;
each child for which the taxpayer obtains a tax reduction for children

Published on: 22 / 01 / 2020