Special Expenses (DS)

Updated on 18/06/2024

Definition

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.

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