A special contribution for the future of children has been proposed in Luxembourg. The contribution would be collected by the social security institution and levied at a rate of 0.5% on professional and replacement income decreased by 1/4 of the Luxembourg minimum social wage, and the income from movable and immovable properties. The basis for the contribution is not capped, and the contribution is not tax deductible. If approved, the contribution would apply from 1 January 2015.