Bill of Law 8149 proposes to extend the application of the super reduced VAT rate to any off-plan acquisition of dwelling used a main residence, whoever is the occupant, thus removing the condition in place since 2015 that the dwelling shall be used as the main residence of the owner. It also recommends to increase the related tax advantage from 50.000 to 100.000 EUR.
Source
Latest Posts in "Luxembourg"
- Luxembourg – Intrastat thresholds for 2026
- E-invoicing: EU and Luxembourg considerations for businesses
- EU ViDA E-Invoicing: Key Changes and Luxembourg Implications for Cross-Border B2B Transactions
- VAT and Transfer Pricing: Scrutiny of Intragroup Services in the Banking Sector Intensifies
- Luxembourg Issues New Circular Revising VAT Rules for Company Cars and Repealing Previous Guidance














