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Generic Tax Name Registration taxes
Tax name in the national language Droits d´enregistrement
Tax name in English Registration taxes
Member State LU-Luxembourg
Tax in force since 1913/12/23
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Loi organique de l'enregistrement du 22 frimaire an VII;

Laws of 23 December 1913 and 7 August 1920 on registration;

Law of 18 September 1933; Grand Ducal Decree of 12 May 1945 fixing certain duties and taxes;

Laws of 18 January 1948 and 13 July 1949;

Law of 13 June 1984 amending certain legislative provisions;

Law of 23 December 1994 on the budget of public receipts and expenditure for the 1995 fiscal year;

Law of 24 December 1996 amending certain legislative provisions regarding direct and indirect taxes (leasing of immobile property);

Law of 30 July 2002 regarding certain fiscal measures to induce the supply of building land and dwellings;

Law of 19 December 2008 on the revision of certain company acts in the field of registration, transposing directive 2008/7/CE of the Council of 12 February 2008 concerning indirect taxes on the raisng of capital (…).

Law of 17 October 2010 regarding mutual funds;

Various other laws and Grand Ducal Decrees.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Grand-Duchy of Luxembourg.

 
Taxpayers

Individuals, companies.

 
Tax object and basis of assessment

Movement of goods and values.

 

The tax is assessed on the market value of property transferred or sums and securities for which legal acts are executed.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Certain types of legal acts are exempt from registration taxes because of the nature or purpose of the legal procedure in question or of the status of the parties.

 
Rate(s) Structure

1. A standard fixed rate of EUR 12 is applicable in the case of acts on which no proportional duty is payable.

A proportional duty, ranging from 0.24 to 14.4 % according to the nature and purpose of the legal procedure involved, is levied in respect of legal acts involving obligations in respect of sums and valuables.

2. Tax levied on sales of real property:

  • Standard rate: 6 %.
  • Reduced rate applicable to sales of real estate in cases of bankruptcy and, in certain circumstances, to rural properties: 1.2 %.
  • Legal acts relating housing are under certain conditions subject to registration tax at a fixed amount of    EUR 100.

3. Tax levied on companies:

  • Real estate invested: 0.6 %.
  • In the case of assets transferred to a company for a valuable consideration: up to 6 %, according to the nature of the assets invested.
  • New capital invested in a company: EUR 75 
  • Capitalisation of reserves: EUR 75.

4. Company mergers are under certain conditions exempted from any proportional duty:

Transfer of shares of associates: usually fixed duty of EUR 12.

5. Subscription tax on shares:

A compulsory annual duty (droit d'abonnement) is payable on the securities of SPF companies at a rate of 0.25% (minimum EUR 100 a year). The rates for the annual duty payable by investment bodies: up to 0.05%.

 
Tax due date

As a general rule, the taxes are collected when civil, judicial or extra-judicial acts are registered.

 
Tax collector

Indirect tax administration (Administration de l'enregistrement et des domaines).

 
Special features

 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d214ce + d29hc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 775.20 EUR 1.78
2011 738.50 EUR 1.75
2010 738.20 EUR 1.87
2009 607.70 EUR 1.68
2008 744.70 EUR 1.98
2007 993.50 EUR 2.70
2006 860.20 EUR 2.58
2005 696.60 EUR 2.34
2004 568.20 EUR 2.05
2003 485.80 EUR 1.88
2002 510.60 EUR 2.06
2001 640.20 EUR 2.72
2000 688.90 EUR 2.97

Comments