What can I deduct for a child who is not part of my tax household?

This only includes children who do not live in the taxpayer's household, but are living with the other parent following a divorce or separation.

Children under 21:

If you have a child under the age of 21 who does not live in your tax household, you are entitled to a tax allowance, provided that the child is mainly cared for and educated at your expense. This condition is met if you pay more than 50% of the child's maintenance and education costs.

Maintenance and upbringing costs are defined in the broadest sense of the term and cover :

Housing, food and clothing: day-to-day living expenses.
Medical care: consultations, medication and other health care.
Leisure and personal expenses: leisure activities, gifts, pocket money, etc.
Education and training: tuition fees, school materials and other training-related costs.

Children aged 21 and over :

Your child aged 21 or over qualifies for an allowance only if he or she is in full-time education or training, continuously and for more than a year.

To qualify for this allowance, you must cover more than 50% of the child's maintenance and education expenses, including :

Maintenance: housing, food, clothing, medical care and personal expenses.
Educational expenses: tuition fees, teaching materials and other costs associated with a full course of higher education (more than two semesters).

For the 2025 tax year, the allowance is capped at 5.424€ per year per child. The taxx.lu system automatically applies this cap.

For the 2024 tax year, the allowance was capped at 4.422€ per year per child.

For the tax years 2017 to 2022, the allowance was capped at €4.020€.

Updated on: 05/01/2026

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