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 Luxembourg VAT deductions

3 June 2024

Luxembourg – Rules for VAT deduction of overheads have been enshrined

In decision no. 2024TALCH14/00058, Luxemburg judges confirm the position of the Administration de l’Enregistrement, des Domaines et de la TVA (AEDT) on the right to deduct VAT on overheads. To claim the VAT deduction, the company must demonstrate the direct and immediate link between the expenses for which it wishes to deduct VAT and its...

Country Briefs Luxembourg VAT deductions

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 Luxembourg VAT rates

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...

Country Briefs Luxembourg VAT Payment VAT rates

28 September 2022

Luxembourg – 3% VAT Rate for Artists/Performers.

The Act passed on December 20th 2019, regarding state revenue and expenses for the fiscal year 2020, provides for the application of the super-reduced 3% VAT rate for services supplied by artists/performers exercising their profession (Annex B, point 18 of the amended law of 12th February 1979 concerning VAT). In circular n°800 on January 17th...

Country Briefs Luxembourg Exhibitions, Conferences, Shows VAT rates

16 July 2021

Luxembourg – the 1st Member State Ready to open its One-Stop-Shop

Luxembourg is the first EU Member State to confirm that it will be able to open its “One-Stop-Shop” VAT registration portal for e-commerce from 1st October 2020. The One-Stop-Shop ( OSS) is an extension of the Mini One-Stop-Shop introduced in 2015 by the 1st e-commerce VAT package. The one-stop shop is one of the reforms...

Country Briefs Luxembourg Distance Selling One-Stop-Shop VAT reform

16 May 2020

Luxembourg – Clarification of the concept of partial exemption

Luxembourg – Rules for VAT deduction of overheads have been enshrined

Luxembourg – provisional rate change for 2023

Luxembourg – Reduction of VAT rates envisaged

Luxembourg – 3% VAT Rate for Artists/Performers.

Luxembourg – the 1st Member State Ready to open its One-Stop-Shop

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