Before driving a second-hand motor vehicle on public highways for the first time, buyers must register the vehicle in their own name and obtain a registration certificate from the National Society of Automotive Traffic (Société nationale de circulation automobile - SNCA).

There are a number of administrative procedures to be carried out with various organisations. These must take place in a specific order:

• applying for a registration number (if necessary);
• applying for a registration certificate for a road vehicle;
• taking out a civil liability insurance policy;
• customs clearance of the vehicle;
• paying the tax stamp;
• filing the administrative record with the SNCA.

Who is concerned

Any person who:

• purchases a vehicle already registered in a country other than Luxembourg;
• wishes to register the vehicle in their name.

The vehicles to which this procedure relates are cars, motorbikes, mopeds, tricycles, quad bikes, motor homes, vans, tractors and machinery (with a maximum design speed of 6 km/h and weighing over 600 kg), trailers (including farm trailers pulled at a speed of over 40 km/h), buses, lorries and semi-trailers.

Prerequisites

Buyers must be listed in the National Registry of Natural Persons with a Luxembourg address and a valid identity document.

Preliminary steps

Bill of sale

A bill of sale acts as the purchaser's proof of ownership and identifies the vehicle and its legal owner.

If the seller is a legal person, the document must be a sales invoice on headed paper indicating an invoice number and bearing the business' intra-community VAT number. The buyer's signature is not required on a sales invoice.

If the seller is a natural person, the document must be a sales contract. This document must be signed by both parties. If the vehicle has been sold several times without being registered, the sales contracts must be traceable back to the person registered on the most recent registration certificate.

A number of details must appear on a bill of sale:

• date of transaction;
• details of the vehicle: the chassis number, the make (manufacturer) and model (commercial name);
• the mileage;
• information about the seller and buyer:
  • for natural persons: surname, first name, address, signature;
  • for legal persons: company name, address, VAT number;
• the sale price, and whether or not VAT is included;
• VAT-related data: the VAT on a vehicle must always be paid in the destination country – i.e. the country where the vehicle is registered.

Foreign registration documents

A foreign registration document is required to register a vehicle in Luxembourg. Buyers must make sure to obtain all parts of the registration document from the seller.

In Europe, many countries issue a two-part registration certificate for registered vehicles. The document should state how many parts there are.

Luxembourg registration number and number-plates

Before starting the process, future owners must apply for a registration number for the vehicle that they wish to purchase.

Applicants can choose either a standard-series number or a personalised number.

Once confirmation has been received that a registration number has been reserved, the licence plate must be printed by a licence plate manufacturer.

Vehicles purchased abroad can be moved to Luxembourg on a trailer or semi-trailer. This avoids temporary registration procedures which, depending on the country, may be rather complicated, to varying degrees. In fact, no registration at all is required for a vehicle that is being transported on a trailer. In addition, each country has its own laws and procedures that may be more or less costly and complex for temporary registration with a view to selling vehicles abroad.

Road vehicles that need to be registered and are covered by insurance can be driven on a public highway in Luxembourg without being registered if they have red plates or licence plates bearing the number that will be used when the vehicle is registered. This applies for the direct journey between the point of sale and the place of registration, as well as for direct transfer to a garage or repair shop for repair, technical modification, conversion or inspection.

Civil liability insurance

Driving a road vehicle on a public highway requires a civil liability-type insurance policy (RC Autos) to be taken out with an approved insurance company in Luxembourg.

As soon as future owners are able to inform their insurers of the vehicle chassis number and Luxembourg registration number, they can ask them to issue a green card and proof of insurance (in the form of a sticker) signifying that the owner has an insurance policy that covers civil liability.

Proof of a valid insurance policy is required in order to register the vehicle in the future owner's name.

Clearing customs and, where necessary, paying Luxembourg VAT

When someone buys a vehicle registered outside Luxembourg, they have to pay customs duty on the vehicle in Luxembourg so that they can be issued with the road tax disc (vignette 705) needed for final registration in Luxembourg.

'Droit de Chancellerie' (stamp duty)

For a vehicle to be registered, the future owner must pay stamp duty by purchasing a tax stamp (timbre fiscal or timbre de chancellerie) in the amount of EUR 50.

When a vehicle is registered with a personalised registration number, an additional EUR 50 is payable on top of the standard amount of stamp duty. In the event of the transfer of a personalised number from one vehicle to another vehicle that is to be registered, the duty payable is EUR 24.

Stamp duty can be paid:

• at one of the competent offices of the Luxembourg Land Registration and Estates Department (Administration de l'enregistrement et des domaines); or
• by bank transfer into the account LU76 0019 5955 4404 7000 (BIC: BCEELULL).

If paying by bank transfer, the future owner must submit proof of transfer (debit notice) at the time of registration.

The following information must appear on the proof of payment:

• surname and first name;
• specific reason for the transfer;
• vehicle registration and chassis numbers.

Tax stamps are also available from the SNCA Registration department. There will also be a EUR 3 supplement for administrative fees.

Technical inspection

When registering a vehicle that is already registered, the inspection documents for the vehicle must be current.

Roadworthiness inspection certificates for vehicles previously registered in another EEA Member State or in Switzerland that have been issued by the competent authorities of that State remain valid if the vehicle is registered in Luxembourg.

However, this certificate shall not be valid for longer than the period allowed under Luxembourg law.

The valid technical inspection certificate must be drafted in one of the official languages in Luxembourg. If this is not the case, the certificate must be translated by a sworn translator in Luxembourg for acceptance purposes (subject to the conformity of the technical inspection).

Failing this, the vehicle can also undergo a technical inspection with one of the approved technical inspection bodies in Luxembourg before the vehicle is registered.

Costs

In addition to the cost of the vehicle itself and the insurance fees, the following, in particular, are payable:

• VAT in Luxembourg for any vehicle considered new that was purchased abroad or originated outside the EU;
• EUR 50 in tax stamps to register the vehicle, as well as:
  • EUR 50 for a personalised number; or
  • EUR 24 if the personalised number is being transferred;

• licence plates;
• additional registration and acceptance testing fees for any vehicles purchased outside the EU or for vehicles that have been converted/modified;
• if any, the fees for technical inspection or a registration conformity sticker for vehicles not subject to periodic roadworthiness inspections.

How to proceed

Motor vehicle registration

In Luxembourg, notice of registration of a vehicle that has been purchased must be given to the SNCA using the following documents:

• a completed and signed application for a registration certificate;
• Droit de Chancellerie stamp(s);
• bill of sale;
• proof of valid insurance;
• customs document;
• foreign registration documents;
• a valid technical inspection certificate for vehicles subject to regular technical inspection;
• the European certificate of conformity for vehicles registered for the first time after 1 February 2016;
• a copy of the identity document, if the seller and/or buyer is a natural person.

The customer can choose to carry out this procedure at any one of 3 SNCA sites:

• in northern Luxembourg (Fridhaff);
• in central Luxembourg (Sandweiler);
• in southern Luxembourg (Esch-sur-Alzette).

The Sandweiler, Esch-sur-Alzette and Fridhaff sites invite applicants to make an appointment to submit the administrative documents, either online or by phone on (+352) 26626 - 400.

An original copy of all the documents that have to be produced must be submitted.

By submitting the administrative documents, owners can register vehicles with the Luxembourg authorities and obtain a vehicle registration certificate in their own name.

Vehicle owners must inform the SNCA of any change in home address within one month.

Road tax

When registering the vehicle at the SNCA, the owner is issued a temporary road tax disc which is valid for 30 days.

Apart from some exceptions, all vehicles registered in Luxembourg, and used on the public highway, are subject to road tax.

The Customs and Excise Agency determines the tax due on the basis of the data registered by the registration authorities and according to the rates in force. The decision of the final tax is sent to the debtor of the tax.

If the road tax for the vehicle in question remains unpaid for more than 60 days, the Grand-Ducal Police and customs and excise officers may issue a EUR 74 fine.

If the road tax for the vehicle in question remains unpaid for more than 60 days, the Grand-Ducal Police and customs and excise officers may immobilise the vehicle on public roads.

Parking permit

Many communes now require motor vehicle owners to obtain a permit to park in the neighbourhood where they live. Residents' parking permits are distributed by the commune in question upon submission of a registration certificate.

Forms / Online services

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