Further to the parliamentary elections of 14 October 2018, the new coalition composed of DP, LSAP and Déi Gréng released on 3 December 2018 an agreement for the constitution of the Government.

In the agreement, it is proposed to apply the super-reduced VAT rate at 3% on:

  • Electronic publications such as e-books and online press, according to EU Directive 2018/1713 dated 6 November 2018.

  • First need hygiene products such as panty liners and tampons. 

  • Repair works on goods of everyday usage.

It is also envisaged to implement a reduced VAT rate on artistic and cultural goods and services as well as to increase the threshold on housing for which the super-reduced rate at 3% applies.