Taxes in Europe Database v2
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.
Grand-Duchy of Luxembourg.
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.
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.
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:
3. Tax levied on companies:
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%.
As a general rule, the taxes are collected when civil, judicial or extra-judicial acts are registered.
Indirect tax administration (Administration de l'enregistrement et des domaines).