The budget law introduces the following indirect tax measures:
- Substantial increase of duties applicable to the contribution of a Luxembourg property to a company;
- Attribution of a property to a partner of a company;
- Reduction of the subscription tax rate for funds investing in sustainable investments;
- VAT – Renovation work;
- VAT – Small businesses;
- CO2 tax; and
- Tax on insurance premiums.
Source Deloitte
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