Children part of the tax household

• Are the school fees for my children in my household deductible?

  Unfortunately, school fees for children in your tax household are not deductible.Few readers

• 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 €4,422 per year per child). Would you like to find out more? Click HERE (https://taxx.lu/blog/children-tax-rules-and-benefits-discover-who-can-incFew readers

• What expenses can I deduct for my child who is part of my tax household?

  If you have a child in your tax household, you will benefit from higher deduction limits for certain expenses, such as insurance premiums, deductible interest on your main residence and home savings. You can also deduct the costs of the crèche or the maison relais in the "Allowances" form. However, you may NOT deduct the following costs: the cost of school books rent for the child's flat/studio in Luxembourg or abroad school/university registration fees canteen fees the cost of tFew readers

• How do I enter my child on my tax return?

  On the "Tax situation" form, tick the appropriate box. You can then view the "Children" form and enter the necessary information.Few readers

• Is my child who lives and studies abroad included in my tax household?

  If your child is a student and cannot support himself, he will be included in your tax household. As a reminder, tuition fees and any rent paid abroad for your child's studies are not deductible.Few readers

• Are canteen fees for children in my tax household deductible?

  Unfortunately, canteen fees are not deductible for children in your tax household.Few readers

• If you are not married or in a civil partnership, who must declare the children in the tax return?

  When a couple living in a household without being married/partnered have one or more children of their own, then the common child is deemed to be part of the household of the taxpayer who received the first payment of child benefit (allocations familiales/Kindergeld). If the child is in receipt of a state grant for higher education or volunteer aid, or if no grant or aid has been awarded, the joint children are deemed to be part of the household of the parent who, in the previous tax year, beneFew readers

• Are my children's school or university fees deductible?

  Unfortunately, tuition fees for children in your tax household are not deductible.Few readers

Children NOT part of the tax household

• Where should the pension/alimony paid to the divorced spouse for the children be deducted?

  In the "Children" form, uncheck the box "The child was part of my household" and then indicate the annual amount of maintenance fees you have paid. What can I deduct for a child who is not part of my tax household? (https://storage.crisp.chat/users/helpdesk/website/1c5fc81917Few readers

• When can I claim an allowance for children who are not part of my household?

  The allowance for child(ren) not forming part of the household can be claimed when you no longer have custody of your child following a divorce/separation. This includes the fact that the child must not form part of the tax household, and the taxpayer must mainly bear the costs of bringing up and maintaining the child. In addition, children over the age of 21 must be enrolled in full-time vocational training during the tax year.Few readers

• What are the deductions if the child is no longer part of the household during the year?

  The person who was receiving Luxembourg family allowance on 01.01.N will be able to include the child in his or her tax return for year N. The other parent will be able to deduct the maintenance paid during the year. Who can include children in their tax household? As a reminder, if you filed joint returns in previous years, you must file a joint return for the year of divorce/separation. The child will therefore be attachFew readers

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

  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 arFew readers

• Where should I indicate expenses for a child who is not part of my tax household?

  In the "Children" form, uncheck the box "The child was part of my household" and then indicate the annual amount of fees you have paid. What can I deduct for a child who is not part of my tax household?Few readers

Single-parent tax credit (CIM)

• Where should received maintenance payments from a divorced spouse be deducted?

  In the "Children" form, tick the box "Are you a single parent?" and indicate the monthly allowances received.Few readers

• How do I claim the single parent tax credit?

  In the "Children" form, tick the "Are you a single parent?" box.Few readers

• Who is eligible for the single-parent tax credit (CIM) and under what conditions?

  Unmarried taxpayers who have one (or more) child(ren) in their household for whom they receive child tax relief, and who are therefore classified in tax class 1a, may be granted a single-parent tax credit (CIM). Beware ! The CIM is not granted when both parents of the child share a common home with their child.Few readers

• I have custody of my child since the divorce. Do I have to tick the box "Are you a single parent?

  Yes, you must tick this box.Few readers

Other expenses and moderations

• What is child tax reduction ?

  Taxpayers who have one or more children in their household may, under certain conditions, obtain a child tax reduction. The taxpayer is entitled to tax reduction for children who were part of the taxpayer's household during the tax year and who were at the beginning of the tax year: under 21 years of age. at least 21 years of age, provided that the children have continuously pursued full-time vocational education and training lasting more than one year. at least 21 years of age, receivFew readers

• Can I claim a child tax relief ?

  If the entitlement to the tax reduction for children, expired at the end of one of the two years preceding the tax year, the taxpayer can apply for a child tax relief. The amount of the child tax relief is €922.50. The bonus cannot be refunded. It is deducted up to the limit of the tax due. If the adjusted taxable income exceeds €67,400 but does not exceed €76,000, the bonus is one tenth of the difference between €76,600 and the adjusted taxable income exceeding €67,400. If the adjusted taxabFew readers

• Can I include my child's home savings contract in my tax return?

  Yes, you can include it on your tax return.Few readers