Posted on 22 May 2025

Can I deduct my work suit on my Luxembourg tax return?

Are suits tax-deductible in Luxembourg? Learn everything about professional clothing deductions on your tax return.

During tax season, many employees and self-employed professionals look for ways to reduce their taxable income. One common question is whether the cost of work attire, such as a professional suit, is deductible on a tax return. The answer depends on several factors, including the type of work you do and how the clothing is used.

Work attire and tax deductions: The general rule

In Luxembourg, work-related expenses, also known as acquisition costs, can be deducted from your taxable income. However, general business attire, including suits, is typically not tax-deductible because it is considered suitable for everyday wear. Tax authorities distinguish between:

Clothing that is exclusively required for professional activities, as well as the related cleaning and maintenance costs (potentially deductible)
Clothing that can be worn outside of work (not deductible)

When can work attire be deducted?

While regular business suits are not deductible, there are specific situations where work attire qualifies for tax deductions:

Specialized work uniforms – If you are required to wear a uniform that is distinctive and necessary for your profession (e.g., police officers, medical staff, firefighters), the cost of purchasing and maintaining such uniforms may be deductible.
Protective or safety clothing – Workwear that is necessary for health and safety reasons, such as protective gloves, steel-toed boots, or lab coats, can be deducted.
Industry-specific attire – Certain professions require specialized clothing, such as:
- Legal professionals who must wear robes for court appearances
- Performers or actors who need costumes for professional engagements
- Tradespeople who require durable work clothing for their job (e.g., mechanics, construction workers)

What expenses related to work attire are deductible?

If your work attire qualifies for a tax deduction, you may be able to deduct the following costs:

Purchase costs of required professional clothing
Cleaning and maintenance expenses, if the attire needs special care or dry cleaning
Repair costs if professional workwear gets damaged and requires fixing

How to claim a deduction for work attire

To claim a deduction for work attire on your Luxembourg tax return, follow these steps:

Keep all receipts – Maintain documentation of all purchases and cleaning costs.
Justify necessity – Ensure that the clothing is a requirement of your profession and cannot be used as everyday wear.
File under Acquisition Costs – Include your workwear expenses under professional acquisition costs when filing your tax return.

Final thoughts

While standard business suits are not deductible, specialized work attire that is mandatory, protective, or industry-specific may qualify for a tax deduction.
All tax deductions are subject to approval by the Luxembourg tax authorities.

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