Taxes in Europe Database v2
Time limits for payments: Ministerial Regulation of 22 January 2007 on the time limits for payments of excise duties (Reglement ministériel du 22 janvier 2007 accordant des délais de paiement de l'accise, Mémorial 11, page 354, 12 Februaury 2007).
Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682).
The revenue raised by way of the common rate in the context of the Customs Union with Belgium is shared with Belgium and a part is redistributed tio Luxembourg.
Grand-Duchy of Luxembourg and Belgium (both countries form a customs union). Mixed drinks (alcopops) are only taxed in Luxembourg.
Excise duties are payable by the manufacturer, the authorised warehousekeeper or the registered trader.
Beer: euro per hl° plato
Wine: euro per hl
Other fermented beverages: euro per hl
Intermediary products: euro per hl if the alcoholic content is below 15%; euro per hl if it is between 15 and 22%
Total exemption from excise duty and consumption taxes is granted for ethyl alcohol when:
Beer, wine, other fermented beverages and intermediary products: the Thursday of the week following the submission of the declaration regarding the release for consumption.
Ethylic alcohol: the Thursday of the 4th week following the submission of the declaration regarding the release for consumption.
Alcohol and spirits manufactured on the basis of flat-rate tax arrangements benefit from the following credit terms:
2.Industrial distillers and rectifiers
An unlimited credit period may be granted to industrial distillers and rectifiers for phlegmas purchased and warehoused. A credit period of not more than six months as from the transcription of duties and tax to their account may be granted to the same persons for the payment of duties and tax charged on phlegmas purchased but not warehoused.
The excise duty becomes due on release for consumption or on detection of shortages and is collected by Customs & Excise Administration (Administration des douanes et accises).