Claiming tax relief for children

Last updated more than 5 years ago

Taxpayers with one or more children in their household may claim certain tax benefits, including tax relief.

Taxpayers can claim this tax benefit:

through their tax return;
by requesting an adjustment of the tax withheld on their salary through the annual adjustment procedure.

Who is concerned

During the 2 tax years following the year in which the taxpayer loses their entitlement to the tax reduction for children, they may continue to claim tax relief.

It is not possible to combine the tax reduction and tax relief for the same child.

For the same tax year, it is not possible to claim tax relief twice for the same child.

Prerequisites

The applicant's income must not exceed EUR 76,600. If there are 6 or more children in the taxpayer's household, the income ceiling of EUR 76,600 does not apply.

To claim the tax relief, the taxpayer must previously have been in receipt of the tax reduction for dependent children.

It is not possible to combine the tax reduction and tax relief for the same child.

The tax relief is not granted when the taxpayer has already claimed it for 2 consecutive years for the same child.

Example:
A is the father of B.

B finishes their studies in 2009. A can still claim the tax reduction for 2009.

A can claim tax relief for 2010 and 2011.

B begins a new course of studies in 2013 and completes their studies in 2015. Over those 3 years, A is, once again, entitled to the tax reduction.

For the years 2016 and 2017, A is not entitled to the tax relief, because he had already received it in 2010 and 2011.

How to proceed

Application for the tax relief

Applicants can request the tax relief by:

filing an income tax return (form 100, page 2); or
applying for an adjustment of the tax withheld on their salary using the annual adjustment procedure (form 163 for residents or non-residents).

Amount of the tax relief

The tax relief is EUR 922.50 per child. If there are fewer than 6 children in the taxpayer's household, that amount is progressively reduced:

if the taxpayer's taxable income is between EUR 67,400 and EUR 76,600, the amount of the tax relief is one tenth (1/10) of the difference between EUR 76,600 and the taxpayer's taxable income;
if the taxpayer's taxable income is over EUR 76,600, no tax relief can be claimed.

The tax relief is set off against the amount of tax due by the taxpayer.

Supporting documents

The Luxembourg Inland Revenue reserves the right to request supporting documents as part of the process of verifying any information, statements, applications, declarations, claims or appeals submitted to its offices.

Forms / Online services

Déclaration pour l'impôt sur le revenu pour personnes physiques résidentes et non résidentes (modèle 100)

Télécharger le formulaire

Einkommensteuererklärung für ansässige und nicht ansässige Personen (Vordruck 100)

Das Formular herunterladen

Décompte annuel (personnes physiques résidentes salariées ou pensionnées non soumises à une imposition par voie d'assiette - 163 R)

Télécharger le formulaire

Lohnsteuerjahresausgleich (ansässige steuerpflichtige Arbeitnehmer und Rentner die nicht einer Besteuerung durch Veranlagung unterliegen - 163 R)

Das Formular herunterladen

Décompte annuel (personnes physiques non résidentes salariées ou pensionnées non soumises à une imposition par voie d'assiette - 163 NR)

Télécharger le formulaire

Lohnsteuerjahresausgleich (nichtansässige steuerpflichtige Arbeitnehmer und Rentner die nicht einer Besteuerung durch Veranlagung unterliegen - 163 NR)

Das Formular herunterladen

Décompte annuel - Modèle 163 - 2022

Accéder à la démarche

Who to contact

Double click to activate the map

Luxembourg Inland Revenue

45, boulevard Roosevelt
L-2982 Luxembourg
Luxembourg

Please click on the link below to find the competent department.

Luxembourg Inland Revenue Path to Luxembourg Inland Revenue

We are interested in your opinion

How would you rate the content of this page?