VAT on Property Sales
When does VAT apply? New builds, commercial use, land - understand the rules.
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VAT on property sales in Luxembourg follows specific rules. Used residential is mostly exempt, new builds and commercial have their own regulations. Understand what applies to your situation.
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Clear Rules
When does VAT apply?
Exemptions
Residential often exempt.
New Builds
Specifics explained.
Commercial
Options for commercial property.
Basic Property VAT Rules
Used residential: VAT-exempt, buyer pays registration fee. New builds (first sale): VAT-liable (17% or 3% reduced for main residence). Commercial: Generally exempt with option to tax.
Comment ça fonctionne ?
Property Type
Residential or commercial?
Age
New build or existing?
VAT Status
Exempt or taxable?
New Build Specifics
On first sale of new property, VAT applies. For housing as main residence, the reduced 3% rate applies. Non-deductible VAT increases buyer's costs - relevant for your pricing.
What You Should Know
Important points on property VAT:
- As private seller of used residential: no VAT
- For new builds: VAT is included or shown in price
- Commercial transactions: professional advice needed
- Consider buyer side: VAT affects their total costs
Questions fréquentes
Tout ce que vous devez savoir
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Guides
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