Deductions

These are sums that may be deducted by tax officials from your overall assessable income in order to determine the level that is taxable.

Select Charges déductibles in the rubriques (see chapter 10, section 'Selecting the online sections/rubriques'), under Charges.

For example, pensions alimentaires (support payments) give rise to deductions, within ceilings, eg. €6,855 for an adult child.

Pensions alimentaires refer to money paid to adult children, parents or ex-spouses etc.

The payments should be due to a court order or to the rule that adults should help needy forebears or descendants, according to their means.

Since this is intended for essential needs, there could be queries if you claim for a child in full-time employment earning the minimum wage or more.

Money paid to adult children is declared in 2042 boxes 6EL/6EM and other pensions alimentaires in 6GU.

Deductible expenses for hosting a needy person aged over 75 to whom you do not have an obligation go in 6EU 2042C (and the number of such people in 6EV).

Various other deductible sums may go in 6DD 2042C, including Puma healthcare cotisations (if your tax office confirms eligibility).

Box 6DE is to claim a deduction corresponding to part of the CSG social charges paid in 2025 on income from capital (eg. rents, dividends and interest).

The figure (equal to a certain percentage of the income which gave rise to the charges) will normally have been entered already by the tax office.

This is not applicable to income subject to the PFU flat tax.

Form 2042 page 4 – section 6

Enter in 6DE the amount of social charges to be reclaimed (this is normally already entered by the tax office).