Updated on
18/06/2024
Special Expenses (DS)
What are DS? – The Special Expenses include:
- 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 DS? – Anyone who files an income tax return.
What is the amount of DS? – The deductible amount of special expenses varies depending on the type and minimum/maximum deductible lump sum of the expense. You can find a list of minimum amounts here: https://impotsdirects.public.lu/fr/az/d/depens_spe.html
How to receive DS? – You can receive deductions for special expenses by filing an income tax return and claiming all of your special expenses.