Luxembourg has published Circular No. 800 of 17 January 2020, which clarifies the scope of the concept of "performer" in relation to the extension of the super-reduced VAT rate of 3% to services provided by writers, composers, and performers to align with EU VAT law as part of the Budget for 2020. The Circular provides that the concept of "performer" includes, among others, anyone who represents, sings, recites, declaims, plays, or otherwise performs a literary or artistic work, a variety number, circus, or marionettes. The circular also provides specified examples of persons that do and do not qualify.