- 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.
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