- EU Implementing Regulation (EU) No. 1042/2013 took effect on January 1, 2017
- VAT on services connected with immovable property in Luxembourg
- VAT is charged at the property’s location, not the client’s or provider’s establishment
- Differences in local interpretation could lead to double taxation or non-taxation
- Definition of immovable property includes land, buildings, structures, and components
- Characteristics of a service connected with immovable property must have a direct connection with the property
Source: vat-solutions.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Luxembourg"
- Luxembourg – Intrastat thresholds for 2026
- E-invoicing: EU and Luxembourg considerations for businesses
- EU ViDA E-Invoicing: Key Changes and Luxembourg Implications for Cross-Border B2B Transactions
- VAT and Transfer Pricing: Scrutiny of Intragroup Services in the Banking Sector Intensifies
- Luxembourg Issues New Circular Revising VAT Rules for Company Cars and Repealing Previous Guidance
