Luxembourg Confirms End of Temporary VAT Rate Reduction

The Luxembourg Directorate of Registration, Domains, and VAT has published Circular No. 812-1 of 27 December 2023, which confirms the end of the temporary reduction in VAT rates provided by the Law of 26 October 2022. As previously reported,

the rate reductions included:

• a reduction in the standard rate from 17% to 16%;
• a reduction in the intermediate rate from 14% to 13%; and
• a reduction in the reduced rate from 8% to 7%.

With effect from 1 January 2024, the rates are reverted to the standard rate of 17%, the intermediate rate of 14%, and the reduced rate of 8%.

Source Orbitax

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