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Taxpayers may deduct certain expenses from their taxable income. These expenses include various ongoing allowance payments and charges incurred by the taxpayer which are tax-deductible under certain conditions. These include:
The deduction limit for these charges varies according to the type of allowances paid during the year by the taxpayer.
These expenses may be deducted by:
Ongoing allowance payments and charges incurred during the year are tax-deductible if they satisfy the following conditions:
Taxpayers may claim the deduction of ongoing allowance payments made during the year using one of the following methods:
A resident taxpayer who files a tax return may deduct the ongoing allowance payments or charges incurred during the year from their taxable income.
These ongoing allowance payments or charges must be reported on page 13, Section 1 - Special expenses covered by the minimum flat-rate allowance, in Chapter A entitled 'Annuity payments and ongoing charges' of the income tax return (model 100) as follows:
In this cell, the taxpayer must report the following ongoing allowance payments and charges:
This allowance payments are deductible from the taxpayer's taxable income, with no limit. However, only 50 % of the life annuity payments in consideration of a global benefit are deductible.
In this cell, the taxpayer must report allowance payments made to a divorced spouse by virtue of a divorce by mutual consent. These allowance payments are deductible from the taxpayer's taxable income up to a maximum of EUR 24,000 per year and per divorced spouse, regardless of the date of the divorce. These allowances are taxable for the beneficiary ex-spouse.
In this cell, the taxpayer must report allowance payments made to a divorced spouse by virtue of a divorce pronounced by court decision after 31 December 1997. These allowance payments are deductible from the taxpayer's taxable income up to a maximum of EUR 24,000 per year and per divorced spouse. These allowance payments are taxable for the beneficiary as income from allowances or pensions.
In this cell, the taxpayer must report allowances payments made to a divorced spouse by virtue of a divorce pronounced by court decision after 1 January 1998. They are deductible from the taxpayer's taxable income up to a maximum of EUR 24,000 per year and per divorced spouse if the taxpayer attaches a joint written request on plain paper, signed by both of the former spouses. In this case, the allowance payments may be deducted as special expenses. On the other hand, for the beneficiary ex-spouse, these allowance payments are taxable as income from allowances or pensions.
If no joint request is attached to the income tax return, the taxpayer may qualify for an allowance for extraordinary expenses for the maintenance payments made to the divorced spouse (to the extent that the charges exceed a certain percentage of the taxable income). However, the allowance payments will be tax-exempt for the beneficiary ex-spouse.
Non-resident taxpayers may request the deduction of allowance payments only:
These deductible ongoing allowance payments or charges must be reported on page 13, Section 1 - Special expenses covered by the minimum flat-rate allowance, in Chapter A entitled 'Annuity payments and ongoing charges' as follows:
In this cell, the taxpayer must report the following ongoing allowance payments and charges:
This allowance payments are deductible from the taxpayer's taxable income, with no limit. However, only 50% of the life annuity payments in consideration of a global benefit are deductible.
In this cell, the taxpayer must report allowance payments made to a divorced spouse by virtue of a divorce by mutual consent. These allowance payments are deductible from the taxpayer's taxable income up to a maximum of EUR 24,000 per year and per divorced spouse, regardless of the date of the divorce. These allowances are taxable for the beneficiary ex-spouse.
In this cell, the taxpayer must report allowance payments made to a divorced spouse by virtue of a divorce pronounced by court decision after 31 December 1997. These allowance payments are deductible from the taxpayer's taxable income up to a maximum of EUR 24,000 per year and per divorced spouse. These allowance payments are taxable for the beneficiary as income from allowances or pensions.
In this cell, the taxpayer must report allowances payments made to a divorced spouse by virtue of a divorce pronounced by court decision after 1 January 1998. They are deductible from the taxpayer's taxable income up to a maximum of EUR 24,000 per year and per divorced spouse if the taxpayer attaches a joint written request on plain paper, signed by both of the former spouses. In this case, the allowance payments may be deducted as special expenses. On the other hand, for the beneficiary ex-spouse, these allowance payments are taxable as income from allowances or pensions.
If no joint request is attached to the income tax return, the taxpayer may qualify for a tax allowance for extraordinary expenses for the maintenance payments made to the divorced spouse (to the extent that the charges exceed a certain percentage of the taxable income). However, the allowance payments will be tax-exempt for the beneficiary ex-spouse.
A resident taxpayer, be they an employee or a pensioner, who does not satisfy the conditions for filing an income tax return, may deduct, from their taxable income, allowance payments to their divorced spouse incurred further to a divorce, by sending a request for an adjustment of tax withholding on wages and salaries by means of an annual adjustment, by no later than 31 December of the year following the tax year considered.
The taxpayer must complete page 4 of model 163 R F (Boxes 401 - 405).
If the taxpayer is submitting their request for the first time, they must attach a copy of the divorce certificate as well as proof of the payments.
These documents must be returned to the competent RTS Tax Office. The competent office depends on the taxpayer's domicile.
The adjustment request may also be submitted directly online via MyGuichet.lu, by filling out an interactive questionnaire.
A non-resident taxpayer may request that allowances be deducted only if they apply to be treated as a resident for tax purposes and if they file an income tax return (taxation on an assessment basis).
Resident taxpayers, be they an employee or a pensioner, may have allowance payments to their ex-spouse further to a divorce recorded on their tax card.
The taxpayer must send:
The request to correct/update the tax card should be returned to the tax office which handles tax withholdings on wages and salaries. The competent office depends on the taxpayer's domicile.
The request must be accompanied by the following documents:
Entries recorded on the tax card are only valid for one year and must be renewed each year if the conditions have been met.
A non-resident taxpayer may request that payments be deducted only if they apply to be treated as a resident for tax purposes and if they file an income tax return (taxation on an assessment basis).
Déclaration pour l'impôt sur le revenu pour personnes physiques résidentes et non résidentes (modèle 100)
Einkommensteuererklärung für ansässige und nicht ansässige Personen (Vordruck 100)