Liberal professions and related activities

• How does carrying forward business losses work?

  If you are self-employed and your activity made a loss, that loss can still count for tax purposes. Under certain conditions, you can carry it forward and deduct it from your income in the following years. What is a business loss? A business loss occurs when the expenses of your activity exceed its income over a year. It can come from: a commercial business; an agricultural or forestry operation; a liberal profession (for example a lawyer, doctor, architect or independent consultantFew readers

• How can I calculate my profit from a self-employed activity (freelance)?

  You can calculate your declarable profit in two ways: by using accounting documents such as the balance sheet, or by simply comparing your income with your expenses. For self-employed accessory activities (freelance), profit is determined by comparing your income with your expenses. You can also take advantage of a flat-rate deduction based on your gross annual income. If you prefer to deduct actual expenses rather than take advantage of the flat-rate deduction, you must complete form 1Few readers

• How to declare income from liberal professions, self-employment, freelancing, or secondary activities?

  Go to the category Tax situation > Non-salaried income > tick the box “A member of the household has practised a liberal profession” and save. Then, go to the category Profit of a liberal profession and tick the box “Did you make a profit from an individual profession?”, then click on “Add a profit”. You'll then have the choice: You can directly add the amount of taxable income in the "Amount bilan"Some readers

• What flat-rate deductions can I benefit from for my self-employed (freelance) activity?

  Here are the various flat-rate deductions you can benefit from: Example: Generated revenue: 14.843,50 € Flat-rate deductions for expenses : 1.600 € + 20 % x (14.843,50 € - 6.000 €) = -3.368,70 € Revenue to be taxed : 11.474,80 € Note: Income exceeding 15.000 € does not prevent the application of the flat-rate deduction; in such cases, the flat-rate business expSome readers

• Where should directors' fees be added?

  In the "Tax situation" form, tick "I have practised a liberal profession / freelance activity" and save. Then, in the "Profit of a liberal profession" form, tick "Did you receive directors' fees?" and add the amounts.Few readers

• Where should I add my director's fees (tantièmes)?

  In the "Tax situation" form, tick "I have practised a liberal profession / freelance activity" and save. Then, in the "Profit of a liberal profession" form, tick "Have you received any director's fees (tantièmes)?" and add the amounts.Few readers

• Where to carry forward operating losses?

  The carry forward of losses allows a taxpayer to deduct losses from previous fiscal years from future income, thereby reducing the amount of tax payable. This deduction is recognised as a special expense. Applicable Taxpayers This mechanism applies to losses arising from: a commercial, industrial, or artisanal enterprise, an agricultural or forestry operation, the practice of a liberal profession. General Conditions For a loss to be carried forwaFew readers

Social security contributions for the self-employed

• Where do I indicate the social security contributions (CCSS) I have paid as a self-employed person?

  In the category Personal data > Your occupation, please report that you or your spouse is self-employed. Then, in the "Profit of a liberal profession" category, you can enter the social security contributions for self-employed workers.Some readers

• What document do I need to indicate my deductible social security contributions as an independent?

  Here is the CCSS document that clearly indicates the amount of deductible social security contributions. If you don't have it, please contact the CCSS by phone or email to obtain it. Where do I indicate the social security contributions I have paid as a self-employed person? ![](https://storage.crisp.chat/users/helpdesk/website/-/1/c/5/f/1c5fc819171ffd00/screenshot-2025-04-15-at-Few readers

Form 152

• Where can I get form 152?

  Access Form 152 for download directly from the official tax authorities' webpage through this link: FormFew readers

• How to fill in form 152?

  Ensure a meticulous review of each line on Form 152 to match your costs with the specified descriptions. For instance, Line 1 allows deductions for employee gross salaries. If uncertain about expense placement, don't fret, include copies of all expense invoices alongside Form 152. This ensures tax authorities understand your situation, even if an expense is mistakenly recorded on the wrong line.Few readers

• What is form 152?

  Form 152 enables the declaration of expenses directly associated with a taxpayer's liberal (freelance) profession.Few readers

• Who can fill in form 152?

  Individuals earning income from a liberal (freelance) profession are eligible to complete Form 152.Few readers

Volunteering

• What income from voluntary work is tax-exempt?

  Income from voluntary activities, carried out on a secondary basis, in principle in a non-profit institution (ASBL, NGO, etc.), is exempt from income tax up to €5,000 per tax year. Main conditions: Activity carried out independently (not in a dependent relationship). Secondary activity, complementary to a main activity. For income in excess of €5,000, a lump sum of €5,000 for operating expenses applies. Reimbursements of expenses must be included in the gross revenue. The followingFew readers

• Can I use taxx.lu as a self-employed person?

  Yes, you can use taxx.lu as a self-employed person. In the "Tax situation" form, you must tick "A member of the household has practised a liberal profession / freelance activity". In the new "Profit of a liberal profession" form, you must then tick the corresponding boxes and complete them. Follow the following steps in the section “Tax situation”:Some readers

• I am independent. How can taxx.lu help me?

  taxx.lu helps self-employed people to declare their income on their personal tax return only.. We do NOT provide services relating to the following items: Accounting / Balance sheet VAT returns Tax returns for companiesFew readers

• Can taxx.lu help you with your VAT returns?

  No, taxx.lu only assists you in drawing up your personal tax return. We do not provide any services relating to the preparation of VAT returns.Few readers