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# Who can include children in their tax household?

A parent who receives family allowances in Luxembourg (paid by the Caisse pour l'Avenir des Enfants) may include the child in his or her tax household.

On the other hand, a parent who does not receive child benefit in Luxembourg cannot include the child in his or her tax household, but can deduct the alimony paid in the event of divorce (up to €5,424  per year per child).