Creation of Specialized VAT offices

The Luxembourg Government has decided that the organization of the VAT offices will be amended as from January 1, 2011. The objectives of this reorganization are notably a better quality of services and a more efficient budgetary return. These amendments should guarantee the equality of treatment of taxable persons in front of the law as well as an efficient fight against tax fraud and tax evasion. This reorganization of the VAT offices should also allow better exchanges of relevant information with the VAT Authorities and deeper technical discussions with the specialized VAT officers. The territorial repartition of the files within the VAT Authorities will be abandoned as from January 1, 2011 in favour of four specialized VAT offices, together with five classic VAT offices, the existing office for foreign taxable persons and the two existing offices of reimbursement. The following specialties will be put in place: