Registration Duties, Estates and VAT Authority

The Luxembourg Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED) is one of the 3 tax authorities in Luxembourg together with the Luxembourg Inland Revenue (Administration des contributions directes - ACD) and the Customs and Excise Agency (Administration des douanes et accises). All fees, taxes and duties related to the legal circulation of goods in particular fall under its responsibility and constitute the main part of indirect taxation.

AED's online telephone directory allows you to contact any of its departments directly.

Role

The roles of the AED mainly concern the control and recovery of:

The AED is also responsible for the inscription of last wills and testaments.

Organisation

The Registration Duties, Estates and VAT Authority consists of the management and various departments (tax departments).

Management

The Management deals with all matters that are not regulated by the taxation departments, such as general affairs, informal appeals, the preparation of legislative texts for consideration by the government, drafting circulars. etc. It also oversees the inspection and fraud prevention services.

VAT department on the AED website

The VAT department has 12 offices whose main task is to oversee and collect value added tax (VAT).

This tax on turnover is levied on final consumption. The standard rate of VAT is 17 %. In some cases, however, citizens can benefit from a reduced rate of VAT. In order to encourage the construction of dwellings, and under certain circumstances, housing VAT (TVA Logement) may be refunded or applied straight away at a rate of 3 %, instead of the standard rate of 17 %. Applications must be made to Bureau d'imposition XII – Service Agrément.

Registration an receipts department

This department groups the different registration offices. It collects taxes, duties and levies based on the legal circulation of goods and concerns, in particular:

  • documentation and transfers between living persons. This tax, referred to as the registration fee includes, in particular, fees to be paid when purchasing property, as well as the tax credit granted once the notarial deed documenting the purchase of a personal residence has been drafted. Depending on what has been requested, interested parties must contact one of the competent registration offices in their local region;
  • inheritances and transfers upon death. These inheritance taxes (charged on the value of the estate of a deceased Luxembourg resident) and transfer tax (due, in the event of the death of a non-resident, on the value of property located in the Grand Duchy belonging to the deceased) are estate taxes which come into force following a death;
  • tax stamp contributions and the management of stores selling stamps (dimension stamps (timbres de dimension), adhesive stamps, passports, hunting and fishing licences, ID cards for foreign nationals, and chancellery duties);

Mortgage conservation offices

The AED has several mortgage conservation offices which carry out the formalities involved in registering mortgages and consolidating property transfers as well as collecting mortgage tax.

State domain offices

The AED also has several offices that are responsible for managing the State's property.

 

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