Receiving certain tax benefits for dependent children who are not part of the applicant's household

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Taxpayers with one or more dependent children who do not reside with them may still receive certain tax benefits.

Who is concerned?

Resident or non-resident taxpayers who do not live with their children but who pay for their maintenance, education or vocational training expenses, may claim an income tax allowance for extraordinary expenses (abattement de revenu pour charges extraordinaires - CE).

As of fiscal year 2017, if both parents and the child reside in the same dwelling, they are not eligible for the CE allowance.


The child support paid must represent the main expense for the child's maintenance, education or vocational training costs.

The applicant taxpayer must not be entitled to any form of tax reduction, which is reserved for children who are part of their own household.

If the children concerned are over the age of 21 on 1 January of the taxation year, they must continue, during the taxation year, a full time study programme covering a duration of more than one year.

If the child has an own income exceeding the social minimum wage by 60 %, no income tax allowance for extraordinary expenses may be claimed.

How to proceed

Amount of income tax allowance for extraordinary expenses

The deductible expenses cannot exceed the expenses actually incurred, nor EUR 4,020 per year and per child.

Requesting the income tax allowance

If all conditions are met, the taxpayer can deduct the expenses in one of the following ways:

Supporting documents

The taxpayer is requested to attach all necessary documents proving the expenses claimed.

The Luxembourg Inland Revenue ( Administration des contributions directes - ACD) reserves the right to request additional supporting documents as part of the process of verifying any information, statements, applications, declarations, claims or appeals submitted to its services.

Online services and forms

Online services

Downloadable forms

Who to contact

Luxembourg Inland Revenue

Related procedures and links

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