What charges are deductible on the Luxembourg tax return?
The Luxembourg tax return allows you to deduct a certain number of expenses that your household has incurred. Here are a few examples:
Under " Acquisition fees":
(Minimum flat rate 540 €)
- Contributions to chambers of labour and trade unions.
- Technical literature which serves almost exclusively to carry out the professional activity.
- Workwear, as well as their cleaning costs.
- Work equipment which is almost exclusively for professional purposes.
- Training costs for continuous learning needed for your work.
Under "Special expenses" :
(Maximum lump sum 672 € per person in the household)
- Interest expense in relation to consumer loans
- Insurance premiums
o Car insurance
o Home insurance
o Supplementary health insurance
o Life insurance
o Supplementary pension insurance
- Home savings contract
(from 18 to 41 years old max. 1344€)
(over 41 years old : 672€)
- Old-age pension (max. 3200€ per taxpayer)
- Donations and liberalities (at least a total of 120€)
- Domestic, help and care and/or childcare fees (max. 5400€)
- Sustainable mobility
o 5,000 euros in case of purchase of an electric or hydrogen powered car
o 300 euros if you buy a bicycle or an electric bicycle.
o 2,500 euros for a plug-in hybrid electric car
- Extraordinary fees
o Civil litigation costs
o Divorce expenses
o Non-reimbursed medical expenses
(These expenses are deductible provided they reach a certain minimum threshold.
See under the following link: https://guichet.public.lu/fr/citoyens/impots-taxes/pension-rente/allegement-fiscal/beneficier-abattements.html)
- Arrears of annuities & permanent charges (in case of divorce)
- Contributions paid on a voluntary basis