Règlement grand-ducal du 30 décembre 2010 modifiant le règlement grand-ducal du 19 décembre 2008 relatif à l'abattement forfaitaire pour frais de domesticité, frais d'aides et de soins en raison de l'état de dépendance ainsi que pour frais de garde d'enfant. | http://data.legilux.public.lu/eli/etat/leg/rgd/2010/12/30/n3/jo — Luxembourg law | Esheria

Règlement grand-ducal du 30 décembre 2010 modifiant le règlement grand-ducal du 19 décembre 2008 relatif à l'abattement forfaitaire pour frais de domesticité, frais d'aides et de soins en raison de l'état de dépendance ainsi que pour frais de garde d'enfant.

This is the preamble of a grand-ducal regulation that amends a 2008 regulation on lump-sum deductions for domestic help, care, dependent-person assistance, and child care expenses.

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Jurisdiction
Luxembourg
Instrument
Regulation
Citation
http://data.legilux.public.lu/eli/etat/leg/rgd/2010/12/30/n3/jo
Status
In force
Version
Undated source snapshot
Language
fr
Updated
Official source
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dependency care expenses government administration household employment income tax income tax deductions tax deductions

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Statute overview

About this statute

This is the preamble of a grand-ducal regulation that amends a 2008 regulation on lump-sum deductions for domestic help, care, dependent-person assistance, and child care expenses. Certain household-help expenses are treated as domestic-help costs if the worker is hired directly or through an intermediary and is declared to mandatory social security, and mainly works inside the taxpayer’s home. The provision says certain aid-and-care expenses count when they are paid to employ people directly or through a company or association to provide necessary care linked to dependency, if the workers are properly declared to compulsory social security. This regulation applies starting with the 2010 tax year. Le Ministre des Finances est chargé d’exécuter le présent règlement.

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