Hotel tax: expense or recoverable tax? · Luxembourg
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Luxembourg
Can hotel VAT be recovered?
Tax on business accommodation can be recoverable with a valid invoice, an eligible taxable activity and compliance with local rules. Separate private use, meals and other services. If the company has no recovery entitlement, the tax remains part of the accommodation cost.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- Administration des contributions directes · LIR 115/6
Circulaire du 13/07/2018 · conditions de frais de route et séjour
- Guichet · Déduire la TVA en amont
Version / période indiquée dans la source · consultation 04/10/2026
- Guichet · Obligations comptables
Version / période indiquée dans la source · consultation 04/10/2026
- ITM · Indemnités de déplacement
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.