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:

How to receive DS? – You can receive deductions for special expenses by filing an income tax return and claiming all of your special expenses.
Facebook Twitter LinkedIn

Other useful words to check out

If you're looking for a payroll tool that will make your life easier, look no further!