Luxembourg

Discover our VAT and customs news in Luxembourg

Luxembourg – VAT changes for 2025

3 Mar 2025

Context Bill No. 8406, submitted to the Chamber of Deputies on July 1, 2024, primarily aims to transpose Directive (EU) 2020/285 from February 18, 2020, concerning the special regime for small busines...

Art Automotive E-commerce Education & Training Finance and asset management Operationnal and Industrial Real Estate Services Transport and Logistics

Luxembourg - Which VAT should I pay on company vehicles and in which Country?

7 Feb 2025

Luxembourg Context Providing company vehicles is a well-established practice in Luxembourg’s salary policies, including for the many cross-border employees residing in Germany, Belgium, and France. Fo...

Automotive Services

Luxembourg – VAT status of company directors

13 Dec 2024

Luxembourg – VAT status of company director Following the decision taken by the European Court of Justice on 21 December 2023 in case TP C-288/22, the Administration de l’Enregistrement, des Domaines ...

Finance and asset management Services

Luxembourg – VAT changes expected for 2025

25 Jun 2024

European VAT regulatory changes will come into effect in Luxembourg on 1 January 2025. They affect the tax location of B2C virtual events, as well as the art sector and the small business regime. Read...

Art Automotive E-commerce Finance and asset management Operationnal and Industrial Real Estate Services

Luxembourg – New obligations for payment service providers

20 Feb 2024

Article 70ter of the VAT Law implements the provisions of the new Article 243a of Directive 2006/112/EC, which imposes starting 1st January 2024 new obligations on payment service providers in order t...

Finance and asset management Services

Luxembourg – Extension of the reverse charge mechanism

24 Jan 2024

The Law dated 22 December 2023 has been published into the Memorial A838 on 22 December 2023 . Starting 1st January 2024, it amends the article 61.3 of the VAT law and extends the scope of the reverse...

E-commerce Operationnal and Industrial

Luxembourg – End of the temporary reduction in VAT rates

1 Jan 2024

The Luxembourg VAT authorities published on 27th December 2023 the Circular n°812-1 concerning the end of the temporary VAT rate reduction on 31st December 2023. The following rates will apply from 1 ...

Art Automotive E-commerce Finance and asset management Operationnal and Industrial Real Estate Services

Luxembourg – Update on dwelling VAT

21 Dec 2023

Bill of law 8149 , which was tabled in the Chamber of Deputies on 8 February 2023, has been withdrawn from the Chamber of Deputies’ register of cases. However, according to the 2023-2028 coalition agr...

Real Estate

Luxembourg – Increase of the threshold of obligation to file Intrastat returns

8 Jun 2023

As part of an administrative simplification, the thresholds for the filing of Intrastat declarations in Luxembourg have been increased as from the 1st January 2023 : Intrastat / arrival : from 200 000...

Art Automotive E-commerce Operationnal and Industrial Real Estate Transport and Logistics

Luxembourg – Decrease of VAT rates starting 1st January 2023

1 Feb 2023

Temporary VAT decrease The Law dated 26th October 2022, has been published into the Memorial A534 on 26th October 2022 . It notably provides for a temporary reduction in Luxembourg VAT rates as part o...

Art Automotive E-commerce Education & Training Finance and asset management Operationnal and Industrial Real Estate Services Transport and Logistics

Luxembourg VAT Guide: Pitfalls to avoid on means of transport

2 Aug 2022

There is a great temptation to have means of transport purchased by a taxable Luxembourg company, as there seems to be numerous advantages in Luxembourg in such context. However, the VAT rules that ar...

Automotive Services

Frequency and filing dates for VAT, OSS and IOSS and INTRASTAT declarations

1 Aug 2022

Notes: Since 1 January 2020, all VAT returns and summary statements must be filed electronically. Paper filing is no longer permitted. Filing a “nil” summary statement for goods or services is not req...

Art Automotive E-commerce Education & Training Finance and asset management Operationnal and Industrial Real Estate Services Transport and Logistics

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