How are calculated travel expenses in Luxembourg?

Travel expenses are calculated based on kilometric distances (distance units) between the commune of residence and the commune of the taxpayer's place of work. 
The kilometric distance is multiplied by 99€ to obtain the annual amount of the travel expenses. However, the first 4 remoteness units are not considered to determine the tax. The maximum flat-rate deduction is equal to 26 units.

The means of transport is not considered for the calculation of travel expenses.

For a non-resident taxpayer, the remoteness is calculated based on kilometres between the commune (German, Belgian or French) of residence and the commune of the place where the non-resident taxpayer is supposed to enter Luxembourg territory. In addition, the distance between the chief town of the municipality where the taxpayer enters Luxembourg territory and the place of his work is added.

What should be done in the event of a change in the commune of residence or the commune of the place of work?

  • If the number of remoteness units decreases, this has no effect for the tax year.

  • If the number of remoteness units increases, the taxpayer may submit a request for rectification or regularisation.

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