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Registration duty – all clear?

04 January 2017

Today, the director of the Luxembourg indirect tax administration (administration de l'enregistrement et des domaines) issued circular n° 782 dated 2 January 2017 (the "Circular"). The Circular recalls the main changes occurred under the 2017 Luxembourg Tax Reform as regards to registration duties and inheritance taxes. The Circular provides in our view helpful explanations in particular in respect of the "usage theory" regarding deeds referred to in public deeds or used in front of courts, as well as of how to apply the abolishment to register lease agreements in practice.

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