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.
The roles of the AED mainly concern the control and recovery of:
- value added tax (TVA);
- registration fees;
- inheritance rights;
- stamp duty;
- administration of State property and collection of all kinds of land taxes and revenues.
The AED is also responsible for the inscription of last wills and testaments.
The Registration Duties, Estates and VAT Authority consists of a management team and different departments (taxation departments).
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.
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 %.
There are different VAT tax offices which are split up by sector of activity, legal form of the company and place of establishment of the professional concerned.
- 4 VAT tax offices are specialised by sector of activity (based on the NACE code classification):
- financial sector: tax office Luxembourg III;
- real estate sector: tax office Diekirch II;
- motor industry sector: tax office Esch II;
- large businesses sector: tax office Luxembourg IV.
- with respect to businesses established in the administrative districts Luxembourg and Mersch, their files are shared by 3 offices and split up by legal form of company:
- public limited companies (société anonyme, SA): tax office Luxembourg I;
- limited liability companies (société à responsabilité limitée, SARL): tax office Luxembourg V.
- taxable persons and non-taxable debtors that are neither public limited companies nor limited liability companies: tax office Luxembourg II;
- with regard to other administrative districts, the files are split up by place of establishment:
- taxpayers and non-taxable debtors established in the administrative districts of Echternach, Grevenmacher and Remich: tax office Luxembourg IV;
- taxpayers and non-taxable debtors established in the administrative district of Esch-sur-Alzette: tax office Esch I;
- taxpayers and non-taxable debtors established in the administrative district of Capellen: tax office Esch II;
- taxable persons and non-taxable debtors established in the administrative districts of Clervaux, Diekirch, Redange-sur-Attert, Vianden and Wiltz: tax office Diekirch I;
- taxable persons established outside Luxembourg: tax office Luxembourg X;
- applications for repayments, tax exemptions and exemptions on import for certain goods: tax office Luxembourg XI;
- applications for VAT on housing used as principal dwelling: tax office Luxembourg XII.
Registration an receipts department
This department is composed of different registration offices. It collects taxes, duties and levies based on the legal circulation of goods, in particular: "registration fees" linked to the documentation and transfers between living persons, inheritances and transfers upon death, stamp duty payments and the management of tax stamps and stamp duty.
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.