Context. Circumstellar disks and self-luminous giant exoplanets or companion brown dwarfs can be characterized through direct-imaging polarimetry at near-infrared wavelengths. SPHERE/IRDIS at the Very Large Telescope has the capabilities to perform such measurements, but uncalibrated instrumental polarization effects limit the attainable polarimetric accuracy. Aims. We aim to characterize and correct the instrumental polarization effects of the complete optical system, that is, the telescope and SPHERE/IRDIS. Methods. We created a detailed Mueller matrix model in the broadband filters Y, J, H, and Ks and calibrated the model using measurements with SPHERE's internal light source and observations of two unpolarized stars. We developed a data-reduction method that uses the model to correct for the instrumental polarization effects, and applied it to observations of the circumstellar disk of T Cha. Results. The instrumental polarization is almost exclusively produced by the telescope and SPHERE's first mirror and varies with telescope altitude angle. The crosstalk primarily originates from the image derotator (K-mirror). At some orientations, the derotator causes severe loss of signal (> 90% loss in the H- and Ks-band) and strongly offsets the angle of linear polarization. With our correction method we reach, in all filters, a total polarimetric accuracy of ≲ 0.1% in the degree of linear polarization and an accuracy of a few degrees in angle of linear polarization. Conclusions. The correction method enables us to accurately measure the polarized intensity and angle of linear polarization of circumstellar disks, and is a vital tool for detecting spatially unresolved (inner) disks and measuring the polarization of substellar companions. We have incorporated the correction method in a highly-automated end-to-end data-reduction pipeline called IRDAP, which we made publicly available online.

Young giant exoplanets emit infrared radiation that can be linearly polarized up to several percent. This linear polarization can trace: 1) the presence of atmospheric cloud and haze layers, 2) spatial structure, e.g. cloud bands
and rotational attening, 3) the spin axis orientation and 4) particle sizes and cloud top pressure. We introduce a novel high-contrast imaging scheme that combines angular dierential imaging (ADI) and accurate near-infrared
polarimetry to characterize self-luminous giant exoplanets. We implemented this technique at VLT/SPHEREIRDIS and developed the corresponding observing strategies, the polarization calibration and the data-reduction approaches. The combination of ADI and polarimetry is challenging, because the eld rotation required for ADI negatively aects the polarimetric performance. By combining ADI and polarimetry we can characterize planets that can be directly imaged with a very high signal-to-noise ratio. We use the IRDIS pupil-tracking mode and
combine ADI and principal component analysis to reduce speckle noise. We take advantage of IRDIS' dual-beam polarimetric mode to eliminate dierential eects that severely limit the polarimetric sensitivity (at-elding errors, dierential aberrations and seeing), and thus further suppress speckle noise. To correct for instrumental polarization eects, we apply a detailed Mueller matrix model that describes the telescope and instrument and that has an absolute polarimetric accuracy 0:1%. Using this technique we have observed the planets of HR 8799 and the (sub-stellar) companion PZ Tel B. Unfortunately, we do not detect a polarization signal in a rst analysis. We estimate preliminary 1 upper limits on the degree of linear polarization of 1% and 0:1% for the planets of HR 8799 and PZ Tel B, respectively. The achieved sub-percent sensitivity and accuracy show that our technique has great promise for characterizing exoplanets through direct-imaging polarimetry.