- The threshold for VAT exemption for small businesses is raised from EUR 30,000 to EUR 35,000.
- In terms of VAT on housing, the age requirement for a property to benefit from the 3% VAT rate for renovations has been raised from twenty to ten years.
- Electronic filing becomes compulsory for insurance tax, fire service tax and rescue service tax returns.
- Cooperation with the Labour and Mines Inspectorate to combat VAT fraud is strengthened.
Source Luxembourg government
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