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Commentary

The general rules (Luxembourg)


29 Luxembourg

The general rules (Luxembourg)

The general rule for services supplied to overseas (ie non-Luxembourg established) business customers (so-called 'B2B rule') is that:

  1. Ìý

    •ÌýÌýÌýÌý Luxembourg VAT does not apply; and

  2. Ìý

    •ÌýÌýÌýÌý any VAT accounting

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