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€)

Under "Allowances":
  • 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
Under "Other":
  • 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

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