The Luxembourg Land Registration and Estates Department (Administration de l'enregistrement et des domaines - AED) is one of the 3 tax authorities in Luxembourg, along 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.
The 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);
- inheritance rights;
- stamp duty;
- rights and revenues of all kinds in connection with the administration of State property;
- registration fees;
The AED is also responsible for the inscription of last wills and testaments.
The Indirect Tax Authority consists of a management team and different departments (taxation departments).
Management deals with all cases that are not settled by the tax departments, such as general affairs, appeals, the preparation of legislation for the attention of the government, the drafting of circulars, etc. It also oversees the inspection and fraud prevention services.
VAT department on the AED website
This tax on turnover is levied on final consumption. The standard VAT rate is 17 %. In some cases, however, citizens can benefit from a reduced VAT rate. 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 and 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.
B.P. 31 L-2010
Central Revenue Office5, rue du Plébiscite
B.P. 1004 L-1010 Luxembourg
Phone: (+352) 247 - 80753Fax: (+352) 247 - 90400From 08.00 to 12.00 and from 14.00 to 16.00
Wills service1-3, Avenue Guillaume
B.P. 31 L-2010 Luxembourg
Phone: (+352) 247 - 80475 ou (+352) 247 - 80473Fax: (+352) 247 - 90400