claim VAT back in Luxembourg for business expenses

Other costs are the residual category alongside the nine others

"Other" is the cost category that remains after fuel, transport, hotel, toll/parking, trade fair participation and meals/beverages have already been classified separately. This residual category typically includes items such as professional literature, samples, translation costs, market research, telephone and communication costs during a business trip, and comparable business expenses incurred while working in Luxembourg and on which Luxembourg VAT has been charged.

Whether a specific expense within "other" is actually eligible for refund is up to Luxembourg itself. Each refund country determines within its own deduction rules which costs an entrepreneur may claim back, and this varies by country. An expense that is simply deductible in the Netherlands does not automatically fall under the refund scheme in Luxembourg — and vice versa. For the precise definition per cost category, the Requirements list of the Dutch Tax Authority is the starting point, supplemented by the Taxes in Europe Database of the European Commission for Luxembourg's underlying VAT rules.

Where this follows from: Directive 2008/9/EC and the Requirements list

Directive 2008/9/EC regulates in the articles on the scope of the right to refund that a non-established entrepreneur can only claim back VAT to the extent that such VAT would also have been deductible under the rules of the refund country itself — not under Dutch rules. That