Updated on
06/09/2024
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.
When does the FFO expire? - The lump sum allowance for acquisition expenses (FFO) does not expire.
Other useful words to check out
Unjustified absence (absence injustifiée)
Special Leave (Leave for Personal Reasons)
Tax (Impôt)
Tax class (classe d’impôt)
Special Leave (Leave for Personal Reasons)
Tax (Impôt)
Tax class (classe d’impôt)