What can I deduct in the "Acquisition fees" category?
Contributions to chambers of labor and trade unions Technical literature which serves almost exclusively to carry out the professional activity Workwear , as well as their cleaning costs Work equipmeSome readersCan I deduct training costs for continuous learning ?
You can only deduct training costs for continuous learning if they are necessary for your profession. You should preferably enclose a letter with your tax return (preferably signed by your employer) stating that this training is absolutely necessary for your current job.Some readersWhere should I indicate my school fees for a correspondence course ?
Your school fees for a correspondence course, should be indicated in the "Acquisition fees" form. If necessary, attach a letter to your tax return (preferably signed by your employer), stating that this study is absolutely necessary for your current job.Some readersCan I deduct professional clothing?
You can deduct clothing used solely for professional purposes that is not reimbursed by the employer. For example, the dress of an employed lawyer or the clothes of an employed nurse. Suits are not considered to be professional clothing. Proof of purchase (invoice) should be attached.Few readersCan I deduct work instruments?
You can deduct expenses relating to work instruments necessary for your salaried activity but for which you have not received any reimbursement from your employer. For a computer used 90% or more for professional purposes: If the amount is less than €870, simply enter the actual amount. If the amount is more than €870, the usual period of use is set at three years. Example: For a computer costing €2,100, enter €700.Few readersHow do I indicate my home office as a teacher ?
If you are a teacher in a school or secondary school, you have the option of indicating a home office on your tax return. To do this, simply select "Teacher (Professor or "Chargé")" in the "Personal data" category. Once you have selected your occupation, a new category will appear. It's called "Home office". In this category you can enter all the information about your home office. Don't forget tFew readersCan I deduct contributions paid to chambers and trade unions?
You can deduct your contributions to Luxembourg chambers and trade unions (e.g. OGBL, LCGB, etc.).Few readersCan I deduct books and professional journals?
You can deduct books and business journals purchased during the tax year. You will need to enclose the relevant receipt (invoice). These books and newspapers are only deductible if the publications are used exclusively or almost exclusively during your professional activity. On the other hand, the cost of acquiring publications of general interest, such as dictionaries, encyclopedias, popular literary or scientific works that might be of interest to everyone, is not deductible.Few readersWhat expenses are tax-deductible for a recognized home office?
If a home office is recognized for tax purposes, certain expenses can be deducted as work-related expenses: Expenses related to the home office room: Expenses related to the entire residence (rent, interest, depreciation, repairs, heating, electricity) are deductible in proportion to the area of the home office compared to the total living area (excluding rooms like basements or garages). Expenses exclusively associated with the home office (e.g., specific repairs for the offFew readersWhat are the conditions for expenses related to a home office to be tax-deductible?
For a home office to be recognized for tax purposes and related expenses to be deductible, several specific conditions must be met. Here are the detailed criteria to answer frequently asked questions on this topic: Exclusive or almost exclusive use for professional purposes: The home office must be used exclusively or almost exclusively for professional activity. Shared use with private activities (even minor ones) may result in a deduction denial. Separation of privatFew readers