Currently, taxes and fees payable for DAC’s services in relation to licences are based on the Grand-Ducal Regulation of 28 July 2011.
In the weeks to come, a new Grand-Ducal Regulation (RGD) will replace the RGD of 2011. It is expected that this new RGD will be applicable as of the second or third week of August 2018.
- Applicability of the new RGD: The new RGD will only be applicable to applications introduced after its entry into force. Applications introduced before its entry into force still fall under the RGD of 2011, even if DAC’s services have only been performed after its entry into force.
- Manual endorsement: Currently, the manual endorsement of licences is not yet possible in Luxembourg. With the entry into force of the new RGD, examiners specifically authorised to do so can manually endorse licences for revalidations.
- Rules against overlapping: Rules against overlapping are designed to prevent double payment. If DAC delivers simultaneously a licence and one or more associated ratings, or multiple ratings, only one tax and one fee has to be paid (the highest of each). If however two completely different acts have to be performed by DAC, each one has to be paid separately (ex. issuance of an airplane licence and of a helicopter licence).
The following presentation will further detail these explanations.
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