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# Who can benefit from the extra-professional allowance?

You can benefit from the extra-professional allowance in __the following two cases__ :

1. 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.

2. 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.