Posted on 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:

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)

  • 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: 
  • 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:

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

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