Who can benefit from the extra-professional allowance?
You can benefit from the extra-professional allowance in the following two cases :
In the case of joint taxation of spouses or partners who both receive income from professional activities.
For example :
net income from salaried employment,
profits from the liberal professions,
industrial and commercial profits,
agricultural and forestry profits.
Granted on request, if one of the spouses or partners receives income from a professional activity and the other has received a retirement pension for less than three years at the start of the tax year.
If one of the two conditions is met, you are entitled to a maximum exemption of €4,500.
The exemption is calculated on the basis of the number of months you have worked. For each month you receive an exemption of €375.
In the case of joint taxation of spouses or partners who both receive income from professional activities.
For example :
net income from salaried employment,
profits from the liberal professions,
industrial and commercial profits,
agricultural and forestry profits.
Granted on request, if one of the spouses or partners receives income from a professional activity and the other has received a retirement pension for less than three years at the start of the tax year.
If one of the two conditions is met, you are entitled to a maximum exemption of €4,500.
The exemption is calculated on the basis of the number of months you have worked. For each month you receive an exemption of €375.
Updated on: 12/02/2024
Thank you!