Luxembourg

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Luxembourg

Luxembourg – Clarification of the concept of partial exemption

In decision no. 2024TALCH14/00058 , the 14th Chamber confirmed the position of the 3rd Chamber and the AEDT. A company is automatically classified as a partial taxable person if it carries out both traditional economic activities subject to VAT and holds shares in various subsidiaries without interfering in their management (activities outside the scope of...
Country Briefs
3 June 2024

Luxembourg – provisional rate change for 2023

From January 1, 2023 to December 31, 2023 the following VAT rates are applicable: standard rate: 16% (reduced from 17% to 16%); intermediate rate: 13% (drop from 14% to 13%); reduced rate: 7% (reduced from 8% to 7%). The super-reduced rate of 3% remains unchanged.
Country Briefs
6 January 2023

Luxembourg – Reduction of VAT rates envisaged

Following negotiations between the Luxembourg government, employers’ representatives and trade union representatives, the government plans to sign an agreement providing for a temporary reduction in the following VAT rates Le taux normal passerait de 17% à 16% Le taux intermédiaire de passerait de 14% à 13% Le taux réduit passerait de...
28 September 2022
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