Vehicle Tax & Insurance : Customs & Excise Agency & Road Tax Revenue Department Luxembourg

Organization : Customs & Excise Agency & Road Tax Revenue Department
Service Name : Vehicle Tax & Insurance
Country: Luxembourg

Website : https://luxembourg.public.lu/en.html
Customs & Excise : http://www.do.etat.lu/

Vehicle Tax & Insurance:

Fuel-powered vehicles (cars, vans, lorries, etc.) are required to pay a tax. All such vehicles must be insured by their owners by means of a third party liability insurance (responsabilité civile, RC).

Related : National Society for Automobile Traffic & Transport Luxembourg Registration & Roadworthiness Testing : www.statusin.org/11697.html

Compulsory third party liability insurance:
The owner of a vehicle which causes material damage, physical injury or death is held responsible. To ensure cover for such damage, the law requires all owners to insure their vehicle by taking out a third party liability insurance with an approved insurance company.

Please note that insurance of this kind only covers damage to third parties!

Insurance premiums are determined by the insurance companies. They usually allow a reduced premium (‘bonus’) to drivers who have not caused any accidents, and apply an increased premium (‘malus’) to drivers who have caused an accident.

All the other types of insurance cover for vehicles, such as passenger insurance, driver insurance, full insurance (‘casco’) and legal protection cover are not compulsory.

Vehicle tax:
With some exceptions, all fuel-powered vehicles (cars, vans, lorries, etc.) registered or authorised to use the roads in the Grand Duchy are liable to pay a tax.

Vehicle tax is calculated according to:
Either carbon dioxide (CO2) emissions for vehicles first registered on or after 1 January 2001 (the amount of the tax is calculated on the basis of a formula according to the vehicle’s emission level); or horsepower for vehicles registered before 1 January 2001.

The Customs and Excise Agency (Administration des douanes et accises) is responsible for collecting the vehicle tax. It notifies the vehicle’s owner or holder of the amount of the vehicle tax to be paid. Payment is due before the vehicle is put on the road; proof of payment takes the form of a tax vignette. The vignette should be kept in the vehicle with the other papers and be presented if a roadside spot-check is made.

Exchange rate :
** The price and additional costs (eg transport and insurance costs) to be included in the customs value may be expressed in a foreign currency. They must therefore be converted into euros.

** The exchange rate shall reflect as effectively as possible the current value of that currency in commercial transactions and shall be applied for such period as may be determined by the competent authorities.

Binding tariff information :
What is a PSTN?
** The tool “RTC” allows a company to obtain from a customs authority in the EU a decision on the tariff classification of the goods it wishes to import or export.

What are the advantages for economic operators :
** Knowing in advance the rate of duty and / or other legal provisions (eg licenses)
** Enabling companies to secure their business operations
** Appreciable time saved in completing customs formalities

More information on vehicle tax on the website of the Department of Transport.

Contact:
Administration des douanes et accises (Customs and Excise Agency)
Recette autos (Road Tax Revenue Department)
Croix de Gasperich
L-1350 Luxembourg
PO Box 2336 L-1023 Luxembourg
Phone: (+352) 27 48 84 88
Fax : (+352) 27 48 83 00