18. Domestic help and childcare expenses
You may benefit from a deduction of up to 5.400€ per year (450€ per month) for certain expenses related to household maintenance, child care, or assistance for dependent persons.
Eligible expenses are divided into three categories:
- Household help (domestic staff, cleaning companies…)
- Child care (daycare centers, relais homes, approved nannies…)
- Assistance and care for dependent persons (e.g., Hëllef Doheem, Help, CIPA…)
Household help
- Domestic staff: person employed at home for cleaning, ironing, or general maintenance
- Cleaning company: professional services billed for house cleaning
Attention!
Gardening or outdoor maintenance costs are not deductible.
Example:
If you hire domestic staff for 300€ per month for 12 months, you can deduct 3.600€.
Child care expenses
These costs relate to the care of your children and are deductible under certain conditions:
- Deductible types of care: daycare center and relais home
Attention!
Extracurricular activities (judo, tennis, music…) and school canteen fees are not deductible.
Example:
You pay 350€ per month for an approved daycare for your 3-year-old child. You can deduct 4.200€ for the full year.
Assistance for dependent persons
These expenses concern in-home assistance for members of your household who need help due to health issues or dependency:
- Care or accompaniment costs for dependent persons (Hëllef Doheem, Help, CIPA…)
Disability and infirmity
A flat-rate deduction corresponding directly to the state of disability or infirmity may be granted to the following persons:
a) war-disabled persons
b) work accident victims
c) physically disabled persons other than those under a) and b) and mentally disabled persons, provided the physical or mental impairment lasts for at least one year
d) persons suffering from a recognized occupational disease
e) persons in a state of helplessness such that they cannot live without assistance and care from others
f) persons whose central vision is zero or less than 1/20 of normal
For persons listed under a) to d), the flat-rate deduction amount depends on the reduction rate of working capacity:
| Reduction rate of working capacity | Annual flat-rate deduction (€) |
|---|---|
| 25% to 35% | 150€ |
| 35% to 45% | 225€ |
| 45% to 55% | 375€ |
| 55% to 65% | 450€ |
| 65% to 75% | 525€ |
| 75% to 85% | 585€ |
| 85% to 95% | 645€ |
| 95% to 100% | 735€ |
The reduction rate of working capacity must be specified on a medical certificate attached to the tax return.
For persons listed under e) and f), the flat-rate deduction is fixed at 1.455€. This deduction cannot be combined with the deductions for persons listed under a) to d).
However, the taxpayer may choose not to claim the flat-rate deduction and opt for the standard regime, i.e., considering actual expenses with deduction of the normal allowance.