The bill of law 8149, submitted on 8th February 2023 to the Chamber of Deputies, provides for the extension of the scope of the super-reduced rate of 3% for the creation of dwelling. Currently reserved only for dwellings used as main residence by the owner, the super-reduced rate would apply to any creation or renovation of a dwelling used as a main residence, regardless of who occupies it.
The bill of law also recommends amending the Grand-Ducal regulation of 21st December 2012 to increase from EUR 50,000 to EUR 100,000 the amount of the related tax benefit per dwelling created or renovated.
Source vat-solutions
