Friday, October 19, 2018

Joint Belgium-Luxembourg Tax on Goods ("Statistics") Used in 1940

 5c & 10c
'Belg.-Luxemb. Statist.'
Used 15 Mar 1940 
Esschen, Belgium 


Sunday, October 7, 2018

Luxembourg Courtage Revenues

Back Side


Caisse D'Épargne de L'État 
1 Oct 1957

11F Commission Paid 
with 5F and 6F Courtage Revenues
on the back side

Barefoot (Benelux Revenues, 2nd ed. 2007) lists 10 denominations of the Courtage revenue stamp:  3F, 7F, 8F, 9F, 12F, 16F, 17F, 30F, 40F, and 100F.

In addition, I have seen 1F, 5F, 14F, 50F, 100F, and 200F denominations.  Others may exist.  Research in the government journal is needed to establish a comprehensive list of denominations.

Barefoot also lists a 50F on 16F surcharge of the basic stamp.  I have also seen 40F on 14F and 100F on 17F surcharges.  Surely others must exist.

Last, Barefoot lists six denominations of the basic stamp overprinted 2%: 10F, 30F, 40F, 50F, 100F, and 200F.  I have also seen 3F, 5F, 7F, and 8F denominations with the 2% overprint.  Again, others likely exist.

The underprint on the Courtage revenue reads:  Societe de la Bourse de Luxembourg.

What Luxembourg Courtage stamps do you have in your collection?  Scans are always welcome at .  Thanks!

Sunday, November 26, 2017

High denomination tobacco tax stamp with QR code

28,50 € - 300g
Who is collecting the tobacco stamps denominated in Euros?  Has a listing been published?  
These attractive stamps should be welcomed into our albums!  Send an email to if you can help with scans or information. 

Saturday, October 21, 2017

Self-adhesive Dimension stamps now denominated in Euros

2 € Timbre de Dimension

What denominations are available?

Monday, March 27, 2017

High Denomination Tobacco Tax Stamp

Luxembourg BNL Tobacco Tax
(300 grams)

Wow!  A €27.30 tobacco tax stamp.  Certainly must have come from a fine tobacco product.

Who has  a listing of the BeNeLux tobacco stamps with the tax rates?  There are many, although most of mine are denominated for lower amounts.  What does the AO in a triangle at the top symbolize?  Why is there an arrow in a circle next to the weight?  Much yet to learn about these stamps! 

As a life-long non-tobacco user, I'm something of a curiosity at the Luxembourg convenience store tobacco counters.  After buying tobacco products with interesting tobacco stamps, scissors in hand, I just snip off the stamps and hand the products to anybody else at the counter who might like them.  Philately knows no limits, really. 

Monday, January 9, 2017

Belgian-Luxembourg All-Digital Cigarette Tax Stamp

Cigarette Tax Stamp with QR Code!


The new Luxembourg-Belgian cigarette tax stamp features a digital QR (Quick Response) Optical Code that contains the following information:

J.T.International Company Netherlands B.V.

At, I notice that this year's Reconnaissance Tax Stamp Forum Program, to be held in Berlin 30 January-01 February, includes a talk by Quentin van den Hove entitled Belgium and Luxembourg's All-Digital Tax Stamp.  

Who has more information on the uses and denominations of the digital tax stamp?

Friday, December 23, 2016

Effets de Commerce - Previously unrecorded 1920 3F 'Square' Surcharge on 1.50F Red Floret Design

Unrecorded 1920s

Effets de Commerce Surcharge


When the tax on commercial bills increased from 5% to 10% circa 1920, existing stocks of the 5%-rated Effets de Commerce stamps were surcharged to reflect the new 10% rate.  Apart from Barefoot's listing in Benelux Revenues [2nd ed.], little is known about the surcharges.  They remain a rich area for further study.


There are two basic surcharge types: 

  • the new value printed directly over the old value, and

  • the old value obliterated by a square or rectangle.

Shown below are both surcharge types for the 3F on 1.50F red 5%-rated Effets de Commerce Floret design.

 3F on 1.50F red 
Floret Design
Old value Obliterated with a Square

Unlisted in Barefoot

 3F on 1.50F red 

Floret Design
New value printed over the old value

Barefoot 141

Barefoot claims that this 1.50F stamp was not issued without surcharge.


Tuesday, December 20, 2016

New Belgium-Luxembourg Licence stamp design recorded

New Design Type


10 Frs B.

'Licenses' below Center Ornament
'Luxemburgsche' at top

I previously reported on four designs of the Joint Belgium-Luxembourg License stamps here.  The design shown above is similar to my Types 1, 2, and 3, but 'Licenses' is below and 'Vergunningen' above the center ornament.  My Types 1, 2, and 3 show 'Licenses' above and 'Vergunningen' below the center ornament.

This design is unlisted in Barefoot's Benelux Revenues [2nd ed.].  Do you have it in your collection?

Monday, December 12, 2016

50c Floret Effets de Commerce stamp surcharged to 1F used on a Commercial Bill in 1928

50c 1912 Floret Issue
Surcharged to 1-Fr
Pair Used in 1928

In the 1920s, when the tax on commercial bills increased from 5% to 10%, the remaining stocks of Effets de Commerce stamps were surcharged to the new 10% rate.  

There are two basic surcharge types:
(a) with the new value printed directly over the old value, or as shown here,

(b) with the old value obliterated with a rectangle and the new value printed in the middle of the stamp.

Barefoot in Benelux Revenues [2nd ed.] dates the surcharges to 1920, but we see many of these surcharged stamps used in the late 1920s.

The example shown in this post is of the 1-Franc surcharge on the 50c 1912 Floret issue used on a commercial bill dated 28 February 1928 transferring a payment from a drapery merchant in Verviers, Belgium, via the Credit Anversois Societe Anonyme Luxemburg, to a merchant in Hobscheid.

Invoice for the Draperies!

 Courtesy of Martien Zwitserloot

Thursday, November 17, 2016

Postal Use of the € 50 Droit de Chancellerie Revenue

 50€ Chancellerie
postally used domestically
3 May 2007

The sender's use of a € 50 revenue stamp to post this domestic letter is baffling.  In 2007, the domestic letter rate was € 0,50, so the sender paid 100 times the rate!  Perhaps the sender thought that he was using a  € 0,50 stamp.

Thanks to Martien Zwitserloot for this curiosity!