Luxembourg – 3% VAT Rate for Artists/Performers.

The Act passed on December 20th 2019, regarding state revenue and expenses for the fiscal year 2020, provides for the application of the super-reduced 3% VAT rate for services supplied by artists/performers exercising their profession (Annex B, point 18 of the amended law of 12th February 1979 concerning VAT).

In circular n°800 on January 17th 2020, the Luxembourg authorities in charge of registration, domains and VAT, clarified what is meant by artists and performers. A perfomer is anyone who performs, sings, recites or acts in a piece of literary or artistic work, variety show, circus or puppet show.

This definition includes musicians, directors, film makers, etc. …. On the other hand, set designers, props designers, make-up artists, hairdressers, stagehands, etc. are excluded.

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