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Commentary

Exceptions to the general rules (Luxembourg)


29 Luxembourg

The following exceptions apply to both business customers and consumers:

  1. Ìý

    •ÌýÌýÌýÌý Services connected to immovable property – such as construction services, services of experts, services of estate agents, and hotel accommodation.

  2. Ìý

    These services are subject to VAT according to the place where the immovable property is physically located.

  3. Ìý

    •ÌýÌýÌýÌý Short-term hire of means of transport.

  4. Ìý

    'Means of transport' includes cars, boats, aeroplanes and similar vehicles supplied without a driver/operator.

  5. Ìý

    'Short-term' means less than 90 days for boats and similar vessels, and less than 30 days in all other cases.

  6. Ìý

    VAT applies

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Web page updated on 17 Mar 2025 15:21