Lump Sum Allowance for Special Expenses (FDS)

Updated on 14/07/2026

Definition

The lump sum allowance for special expenses (FDS) consists of:

  1. arrears of annuities and permanent charges due under a specific obligation
  2. annuities paid in connection with a divorce;
  3. interest expenses related to consumer loans, car loans, personal property loans, etc.
    4. 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

     5. expenses incurred for provident purposes
     6. grants and donations
     7. carry-forward of losses

Frequently asked questions

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.

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