General information and conditions

• What can I deduct in the "Acquisition fees" category?

  || If your acquisition fees are less than 540€, then you do not need to fill in the "Acquisition fees" form. Taxx.lu will automatically deduct the deductible flat rate of 540€. If your acquisition fees are higher than 540€, then please indicate these expenses in the "Acquisition fees" form. 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 readers

• Where can I find the acquisition fees on form 100?

  Acquisition fees are indicated on **page 7 **of form 100. ||| If you declare expenses relating to a salaried activity under the category ‘Acquisition fees’, the Tax Authorities has discretion as to whether or not to accept them. These expenses are therefore not automatically valid. 💡 Important: If no expenses are declared, a flat-rate deduction of 540 euros will be applFew readers

• Under what conditions can acquisition fees be deducted?

  Acquisition expenses are deductible only if they are directly related to generating, securing, or maintaining your income. Deduction is not automatic and depends on the assessment of the tax authorities. Key points: Work tools (computer, office furniture, professional books, etc.) Deductible if used exclusively or almost exclusively (≥90%) for professional purposes. For mixed personal/professional use, only the professional portion is deductible, provided it can be clearly sFew readers

Home office

• What 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 office) aSome readers

• What 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

• How 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 readers

• Can 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. || If your total expenses are less than €540, you don't need to complete this section on taxx.lu! The minimum sum of €540 will be automatically deducted from your return. ||| However, in the end, the Tax Administration willSome readers

• Where 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. || If your total expenses are less than €540, you don't need to complete this section on taxx.lu! The minimum sum of €540 will be automatically deducted from your return. ||| However, in the end, the tax office will decide whether these costFew readers

• Can 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.). || If your total expenses are less than €540, you do not need to complete this section on taxx.lu! The flat-rate minimum of €540 will be automatically deducted from your return. ||| These expenses are at the discretion of the tax authorities, who will decide whether or not they should be taken into account.Few readers

• Can 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. || If your total expenses are less than €540, you don't need to completeFew readers

• Can 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. || If your total expenses are less than €540, you do not need to complete this section on taxx.lu! The flat-rate minimum of €540 will be automatically deducted from your return. ||| These expenses are subjeFew readers

• Can 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. || If yourFew readers