Glossary
Updated on 18/06/2024

Lump sum allowance for acquisition expenses (FFO)

What is the FFO? – The lump sum allowance for acquisition expenses (FFO) consists of:

  • Contributions to chambers and trade unions
  • Books and professional journals used almost exclusively in the practice of the profession
  • Professional clothing
  • Tools used almost exclusively for professional purposes
  • Education expenses necessary for the practice of the profession

Who is eligible for the FFO? – Any employee working in Luxembourg.

How much is the FFO? – The lump sum allowance for acquisition expenses (FFO) amounts to 540€ per year.

How to receive FFO? – The lump sum allowance for acquisition expenses (FFO) is automatically applied in the tax scale.

When does the FFO expire? - The lump sum allowance for acquisition expenses (FFO) does not expire.
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