Updated on
06/09/2024
Lump Sum Allowance for Special Expenses (FDS)
What is the FDS? – The lump sum allowance for special expenses (FDS) consists of:
arrears of annuities and permanent charges due under a specific obligation
annuities paid in connection with a divorce;
interest expenses related to consumer loans, car loans, personal property loans, etc
insurance contributions and premiums:
- contributions paid in a personal capacity as a result of insurance with a Luxembourg social security scheme or a recognized foreign statutory scheme
- contributions paid on a personal basis for supplementary pension insurance (LRCP) in accordance with the law of June 8, 1999
- contributions and insurance premiums paid to private companies and contributions paid to mutual aid societies
- contributions paid to building societies
- expenses incurred for provident purposes
grants and donations
carry-forward of losses
Who is eligible for the FDS? – Any employee working in Luxembourg.
How much is the FDS? – The lump sum allowance for special expenses amounts to €480 per year.
How to receive FDS? – The lump sum allowance for special expenses is automatically applied in the tax scale.
When does the FDS expire? - The lump sum allowance for special expenses does not expire.
When does the FDS expire? - The lump sum allowance for special expenses does not expire.
Other useful words to check out
Special Leave (Leave for Personal Reasons)
Tax (Impôt)
Unjustified absence (absence injustifiée)
Tax class (classe d’impôt)
Tax (Impôt)
Unjustified absence (absence injustifiée)
Tax class (classe d’impôt)