Why Luxembourg? - The American Chamber of Commerce ...
Why Luxembourg? - The American Chamber of Commerce ...
Why Luxembourg? - The American Chamber of Commerce ...
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6.5.<br />
Appendix 5<br />
European comparison on VAT in 2011<br />
<strong>Luxembourg</strong><br />
Malta<br />
Netherlands<br />
Germany<br />
France<br />
UK<br />
Ireland<br />
Belgium<br />
15.0%<br />
18.0%<br />
19.0%<br />
19.0%<br />
19.6%<br />
20.0%<br />
21.0%<br />
21.0%<br />
0% 5% 10% 15% 20% 25%<br />
For digital broadcasting<br />
services, since 2005<br />
the super reduced rate<br />
<strong>of</strong> 3% may apply. This<br />
rate is the lowest in the<br />
EU for this type <strong>of</strong><br />
services.<br />
This regulation will apply until 2015; as <strong>of</strong> that date, the buyer’s location will determine the application <strong>of</strong> the VAT<br />
rates, and will therefore be the same for any cross-border businesses in the EU.<br />
Source: European Commission<br />
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