Deductions & conditions

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

  Non-reimbursed medical expenses (neither by the CNS nor by your private/supplementary health insurance company) Expenses due to legal maintenance obligation Civil litigation fees (attorney's fees) Divorce fees Funeral expenses Dietetic regimes (only with prescription) Extraordinary expenses are deductible from a certain minimum amount, which is defined depending on your taxable income.Some readers

• Can medical expenses not fully reimbursed by the CNS (or a mutual insurance company) be reported?

  Medical expenses (treatment, medication, physiotherapy, etc.) that are not or are only partially reimbursed by the CNS or your complementary health insurance may be considered as extraordinary expenses. You will need to provide all the necessary supporting documents to prove that you have not been reimbursed by the CNS or your complementary health insurance, such as invoices, till receipts and reimbursement statements from the CNS and possibly your complementary health insurance (CMCM, DKV, MedFew readers

• What supporting documents do I need to deduct the financial support paid to my parent(s)?

  You will have to add bank statements as supporting documents, making sure that your name and the name(s) of your parent(s) appear on them. In the "Other" form, and more specifically the "Extraordinary expenses" sub-section, and add explanations about your parent(s)' situation.Few readers

• What are the requirements for extraordinary charges?

  To qualify for this income deduction, extraordinary expenses must meet certain criteria: They must significantly reduce the taxpayer's ability to pay. An expense is considered extraordinary if it is not typically incurred by the majority of taxpayers in similar income situations. An extraordinary expense must also be unavoidable, meaning material, legal, or moral reasons prevent the taxpayer from avoiding it. Only expenses actually incurred by the taxpayer are considered. Any reimFew readers

• Why aren't my extraordinary expenses shown on my tax return?

  Extraordinary expenses are only deductible up to a certain minimum amount, depending on your tax class, taxable income and number of children. The taxx.lu system automatically calculates the amount you need to exceed for the expenses to be deductible. For example, if your minimum amount is 4.000 € and your actual expenses are less than this amount, e.g. 2.000Few readers

• How is the minimum amount for extraordinary expenses calculated?

  Extraordinary expenses are deductible from a certain minimum amount, which is defined depending on your taxable income. If this minimum amount is not reached, it will not be considered by our program. Examples: A single person with no children and an income of 55.000 € defines a minimum amount of 4.950 € (55.000 x 9%). If his extraordinary expenses are less than 4.950 €, then he cannot deduct them. If his extraordinary expenses are more than 4.950 €, such as 6.000 €, then he can deduct thePopular

• Where should alimony paid in a divorce be deducted?

  You can deduct this alimony in the "Other" form under "Arrears of annuities & permanent charges".Some readers

• What are the conditions to deduct the financial support to my parent(s)?

  One of the principal conditions is that the funds transferred are intended for the support or education of parents who do not have sufficient financial resources. In addition, the parent(s) cannot reside at the same address as you. An additional condition relates to the declared amount of the expenses you intend to deduct for the financial support of your parent(s). Extraordinary expenses are deductible above a certain minimum amount, defined according to your taxable income. TFew readers

• Where do I report medical expenses?

  If you have paid medical expenses that have not been reimbursed by the CNS (or equivalent health fund) or your mutual health insurance company, then you can report the expenses under Other Extraordinary expenses. Here you can enter all types of medical expenses, such as dental bills, glasses, physiotherapy, medicines from the pharmacy, etc.Few readers

• Can I deduct the financial support/money I transfer to my parent(s)?

  Yes, sending financial support / money to your parent(s) can be deductible under certain conditions. What are the conditions to deduct the financial support to my parent(s)?Few readers

• Which document do I need to declare my voluntarily paid social security contributions?

  To declare voluntary social security contributions (for example, if you contribute voluntarily to social security in Luxembourg), you need an annual certificate issued by the Centre commun de la sécurité sociale (CCSS). This document enables you to justify the amounts paid and claim them as deductible expenses, under the heading of social insurance or special expenses. If you have not received it, contact the CCSS directly. Here's what such a certificate looks like: (https://storagFew readers