Travel Expenses (FD)

What is the FD? – Travel Expenses (FD) is a tax deduction created by the government to globally reimburse expenses related to travel, specifically travel between the employee's residence and place of work.

Who is eligible for the FD? – Anyone who works in Luxembourg is eligible.

What is the amount of the FD? – Travel expenses are calculated based on the kilometer distance (distance units) between your place of residence and your place of work.

The kilometer distance is multiplied by 99€ to obtain the annual amount of the travel expenses. However, the first 4 units, equal to 99€ each or 396€ in total, are not included in this calculation.

How do I get the FD? – Travel expenses are automatically determined by the tax administration during the employee's entry declaration or when there is a change of address or place of work and the employee notifies the change.

When does the FD expire? – In principle, travel expenses do not expire, but they can only be claimed if the employee works in Luxembourg.