Publié le 27 February 2024
What can I deduct on my Luxembourg tax return?
The Luxembourg tax return allows you to deduct a number of costs incurred by your household.
Here are a few examples:
Here are a few examples:
Under "Acquisition fees" :
(Flat-rate minimum €540)
- Contributions paid to professional chambers and unions
- Books used almost exclusively for professional purposes
- Professional clothing
- Work tools used almost exclusively for professional purposes
- Continuing education expenses necessary for the performance of your profession.
Under "Special expenses" :
(Flat-rate maximum €672 per person in the household)
- Debit interest on consumer loans
- Insurance contributions and premiums
Here are a few examples:
o Car insurance (only third-party liability and protected driver)
o Home insurance (only third-party liability)
o Supplementary health insurance
o Life insurance
- Housing savings
(from age 18 to 41 max. €1,344)
(over the age of 41: €672)
(over the age of 41: €672)
- Old age pension (max. €3,200 per taxpayer)
- Donations (minimum total of €120)
Under "Main residence" / "Future main residence" :
- Interest charges relating to property loans for your principal residence
Limit depending on the year you moved in and the composition of your household:
o First 5 years: €3,000
o Between 6 and 10 years: €2,250
o After 10 years: €1,500
The year of acquisition of the principal residence only:
o First 5 years: €3,000
o Between 6 and 10 years: €2,250
o After 10 years: €1,500
The year of acquisition of the principal residence only:
- Notary fees for opening a loan
- Bank commission
Under "Allowances" :
- Domestic help and care and/or childcare expenses (max. €5,400)
Here are a few examples:
o Nursery
o Shelter home
o Cleaning company or staff
Under "Other" :
- Extraordinary expenses
(These expenses are deductible provided they reach a certain minimum threshold. See here: https://help.taxx.lu/en/article/why-are-my-extraordinary-charges-not-included-in-my-tax-return-1207aiv/)
o Medical expenses not reimbursed by the CNS or supplementary health insurance (including pharmacy costs)
o Divorce costs
o Civil court costs
o Funeral expenses
o Maintenance of persons unable to claim maintenance
o Diets (on prescription)
o Medical expenses not reimbursed by the CNS or supplementary health insurance (including pharmacy costs)
o Divorce costs
o Civil court costs
o Funeral expenses
o Maintenance of persons unable to claim maintenance
o Diets (on prescription)
- Pensions and permanent expenses (in the event of divorce)
- Personal contributions
- Children not forming part of the household
