Luxembourg “Super-reduced” VAT rate (3%) for electronic books, publications and online press would be extended and applied to essential hygienic items or products. Plant protection products authorized for organic agriculture subject to “reduced” VAT rate of 8% 08 March 2019
Luxembourg Expected VAT measures included in the agreement for the constitution of new Luxembourg Government – super-reduced VAT rate at 3% 22 February 2019
Luxembourg New rules regarding the VAT taxable basis of transactions between related parties 12 February 2019
Luxembourg Activities of the head office may impact the VAT recovery methodology of the branch 05 February 2019
LuxembourgUnited Kingdom Luxembourg issues Brexit-related VAT reclaim and compliance warnings 01 February 2019
Luxembourg Luxembourg issues circular on fair market value rules for VAT on transactions between related parties 25 January 2019
Luxembourg Luxembourg issues VAT circular on transactions between closely related parties 24 January 2019
Luxembourg Value Added Tax and Transfer Pricing, the “Last Partners on the Dance Floor” 21 January 2019
Luxembourg Cost sharing VAT exemption: not applicable in the financial and insurance sectors 16 January 2019
Luxembourg VAT return form will change in 2019 – announcement from the tax authorities 26 November 2018
European UnionLuxembourg Amendments to EU VAT Directive regarding certain VAT obligations applicable to supply of services and distance selling – bill gazetted and circular released 15 November 2018
Luxembourg Opportunities of VAT group for private equity and other alternative investment sectors 09 November 2018
Luxembourg Luxembourg is to treat services that have characteristics similar to those normally attributed to capital goods as capital goods for VAT purposes 06 August 2018
Luxembourg Luxembourg is to apply the open market value for VAT purposes on transactions between closely linked persons 06 August 2018