Tax on historic vehicles
Historic vehicles registered for the first time as of 1st January 1950 and whose first registered date goes back more than 25 years, are subject to an annual flat fee of 25€; the vehicles registered for the first time before 1950 are exempt from the tax.
For motorcycles that fulfill these criteria, the annual flat fee is 15€.
Article 53 of the law of 22nd September 2006 says that if the tax is not paid, the vehicle can be immobilised or impounded at the request of the customs and excise administration.
And even more interesting, Article 54!
"Technical control bodies for road vehicles (author’s note: understand SNCT) refuse the access to periodic roadworthiness tests for vehicles which are validly registered if the deadline for paying the tax exceeds 60 days."
You can find all legal details at www.legilux.public.lu/