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The European de minimis threshold for import duties is harmonized. Goods with a value of up to 128 SDR / 150 EUR / 186 USD are exempted from customs duties. The VAT de minimis threshold is not harmonized within the EU and can vary between 10 and 22 EUR, i.e. Member States can decide on a value within this range to grant an exemption on VAT for imported goods.

According to Luxembourg's de minimis rule, goods with a value of up to 19 SDR / 22 EUR / 27 USD are exempted from VAT.

The Directive 2000/31/EC (E-Commerce Directive) is the legal basis governing the liability of Internet Services Providers (ISPs) in the EU Member States and includes a conditional safe harbor. The Directive covers any type of infringement of third-party rights, including intellectual and industrial property rights and personality rights.

The limitations on liability in the Directive apply to clearly delimited activities (mere conduit, caching and hosting) carried out by internet intermediaries, rather than to categories of service providers or types of information. While it was not considered necessary to cover hyperlinks and search engines in the Directive, the Commission has encouraged Member States to further develop legal security for Internet intermediaries.

Since not all Member States have transposed the relevant articles consistently, the national case law is divergent and leads to legal insecurity on an EU level.

In Luxembourg, the Law on Electronic Commerce (Section VI, Articles 60 to 63) deals with liability of ISPs implementing almost verbatim Articles 12 to 15 of the E-Commerce Directive.

Under the Directive on Data Retention, operators were required to retain certain categories of traffic and location data (excluding the content of those communications) for a period between six months and two years and to make them available, on request, to law enforcement authorities for the purposes of investigating, detecting and prosecuting serious crime and terrorism. On 8 April 2014, the Court of Justice of the European Union declared the Directive invalid. However, not all national laws which implemented the Directive have been overturned.

In Luxembourg, the data retention period is six months and the legislation is still in force. However, the Government has shown intention to comply.

According to the Circular CSFF 12/552, financial institutions in Luxembourg are required to process their data within the country. Processing abroad is exceptionally permitted for an entity of the group to which the institution belongs or with explicit consent.

There is an increased minimum salary for non-EU citizens.

There are only labour market test for contractual service suppliers (CSS). Furthermore, Article 85 states that the foreign worker should service the country's economic interests.

Highly qualified workers are exempted from the requirement to undergo any labour market test, but the post must be declared vacant by the employer at the Agency for the Development of Employment (ADEM).

The incumbent, Post Group Luxembourg (formerly Entreprise des Postes et Télécommunications), is a government-owned company.

Luxemburg has liberalized its telecommunications networks according to the EU telecom regulation. Nonetheless, the access to the last mile is still owned by the incumbent.

In the European Union, there is no general principle for the use of copyright protected material comparable to the fair use/fair dealing principle in the US. Directive 2001/29/EC defines an optional, but exhaustive set of limitations from the author´s exclusive rights under the control of the “three-step test”. This is a clause in the Berne Convention that establishes three cumulative conditions to the limitations and exceptions of a copyright holder’s rights. The Directive has been transposed by Member States with significant freedom.

Luxembourg Law on Copyright provides for a closed list of exceptions to the author’s copyrights under certain conditions. These exceptions include education purposes, private use, caching and parody.

It is reported that the right of access to public procurement is limited to regional trade agreement partners and members of the WTO’s Government Procurement Agreement.

The European Regulation No. 1042/2013 amending the Council Implementing Regulation No. 282/2011, declares that from January 2015, all supplies of telecommunications, broadcasting and electronic services will be taxable at the place where the customer belongs. These include, inter alia:
- images or text, such as photos, screensavers, e-books and other digitised documents e.g. PDF files;
- music, films and games, including games of chance and gambling games, and of programmes on demand;
- online magazines website supply or web hosting services distance maintenance of programmes and equipment;
- supplies of software and software updates advertising space on a website.

Both EU and non-EU suppliers have to register for VAT purposes and comply with the relevant obligations of the Member State where the customer is established, has his/her permanent address or usually resides. This may be burdensome as there are 81 VAT rates across the 28 EU countries and the rates may vary between 3% (Luxembourg) to 27% (Hungary) across member states. Furthermore, member states impose varying thresholds at which companies must begin paying VAT, ranging from EUR 0 to EUR 60,000.

As an alternative to obtaining multiple VAT registrations in each Member State where a supplier has a customer, affected suppliers may be able to opt to account for VAT across the EU via a a web-portal in the Member State in which they are identified. Hence, the system, known as the Mini One-Stop Shop (MOSS) scheme, allows taxable persons to avoid registering in each Member State of consumption.

The European de minimis threshold for import duties is harmonized. Goods with a value of up to 128 SDR / 150 EUR / 186 USD are exempted from customs duties. The VAT de minimis threshold is not harmonized within the EU and can vary between 10 and 22 EUR, i.e. Member States can decide on a value within this range to grant an exemption on VAT for imported goods.

According to Latvia's de minimis rule goods with a value of up to 19 SDR / 22 EUR / 27 USD are exempted from VAT.

For contractual services suppliers (CSS) and independent service suppliers (ISS) there are labour market tests. However, IT specialists in leading positions are exempted. An advertisement should be published by an employer in State Employment Agency data base for a period of 30 days. The salary is a mandatory requisite of the advertisement. If the salary mentioned in the work contract with a third-country national is higher than in the advertisement, the issuance of the residence/work permit can be denied.

The Latvian State owns 51% in Lattelecom, the incumbent.

Several copyright industries report that poor enforcement persists in Latvia. Business software industry reports both high piracy rates and a weak enforcement apparatus.