Luxembourg: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Transfer Pricing Adjustments Within Multinational Groups May Be Subject To VAT: Milestone Decision By Court Of Justice Of The EU

The recent CJEU decision in Arcomet provides binding guidance on the VAT treatment of TP adjustments on intragroup services calculated using an OECD-recommended method.

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Arendt & Medernach

European Court Further Clarifies Interplay Between VAT And Transfer Pricing

In a ruling of 3 July, the European Court offers further clarity on how intra-group transfer pricing arrangements should be treated for VAT.

European Union Tax

LL

Loyens & Loeff

Parliament Set To Approve Extension For Housing Tax Incentives, Establishing 30 June As The Initial Deadline To Qualify

On 25 June 2025, the Luxembourg Parliament is expected to adopt the draft law extending several temporary housing tax incentives originally introduced...

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ATOZ

ATOZ Insights - May 2025

As spring is upon us, the time has come to present our latest edition of our Insights, highlighting recent developments from the Grand Duchy, at European level, and in the Middle East over the past few months.

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ATOZ

Proposal To Shift VAT Liabilities To Suppliers And Marketplaces For Low Value Consignments

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Loyens & Loeff

Transfer Pricing Adjustments And VAT For Multinational Groups: Latest CJEU Developments

AM

Arendt & Medernach

Advocate-General: TP Adjustments May Have VAT Implications

European Union Tax

LL

Loyens & Loeff

Luxembourg Wealth Mgt

AS

Arnone & Sicomo

Tax Attention Points For Luxembourg SMAs - New York Office Snippet

LL

Loyens & Loeff

Les récentes propositions gouvernementales relatives aux modifications de la procédure régissant le contentieux d'impôts directs au Grand-Duché de Luxembourg

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DSM Avocats à la Cour

No VAT On Director's Fees: Luxembourg Case Law And Latest Administrative Guidance

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CMS Luxembourg

Understanding The VAT Implications For Board Members In Luxembourg

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Harneys

EU Tax Alert - Highlights 2024

LL

Loyens & Loeff

VAT On Director Fees – Practical Guidance Issued By The VAT Authorities

LL

Loyens & Loeff

ESG Litigation Trend Report: Climate Change Litigation - From General Duties To Specific Obligations

Luxembourg Commercial

LL

Loyens & Loeff

AML/CFT | The EU Comprehensive Package: Essential Takeaways

Luxembourg Government

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BSP

Luxembourg Tax Authorities Clarify CIV Exemption Criteria For Investment Funds

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Arendt & Medernach

Q2 2025 Wrap-Up On Sustainability | Eyes On ESG (Video)

Luxembourg Commercial

AM

Arendt & Medernach

Transposition Of The Mobility Directive | A Review

Luxembourg Commercial

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BSP

Final Episode On VAT And Directors' Fees: Luxembourg VAT Authorities Issue Circular 781-2

Following the Luxembourg District Court's judgment of 22 November 2024 and the CJEU's decision of 21 December 2023 (C-288/22), the Luxembourg VAT authorities issued Circular 781-2 on 11 December 2024...

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Arendt & Medernach

Major Tax News Not To Miss!

Yesterday, the Luxembourg VAT authorities (Administration de l'enregistrement, des domaines et de la TVA) issued a circular N°781-2 (the "Circular") providing the final guidelines and practical information.

EH

ELVINGER HOSS PRUSSEN, société anonyme

Luxembourg District Court Applies CJEU Decision On VAT And Directors' Fees

n its judgment, the District Court (Tribunal d'arrondissement) followed the reasoning of the CJEU by analysing the conditions for a taxable person to fall within the scope of VAT.

Luxembourg Commercial

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Arendt & Medernach

ATOZ Insights - November 2024

2024 Luxembourg ongoing initiatives in tax matters – State of play...

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ATOZ

Director's Fees Not Subject To VAT: The Luxembourg District Court Implements The CJUE's Ruling

EH

ELVINGER HOSS PRUSSEN, société anonyme

Council Of The EU Finally Agrees On VAT In The Digital Age Package (VIDA)!

European Union Tax

AM

Arendt & Medernach

VAT In The Digital Age: Political Agreement Reached

European Union Tax

LL

Loyens & Loeff

US Fund Managers: Value Added Tax In Luxembourg Fund Structures – New York Office Snippet

LL

Loyens & Loeff

EU Tax Alert 207

European Union Tax

LL

Loyens & Loeff

Luxembourg Directors And VAT: Adjusting To The ECJ's 2023 Ruling

CS

Chevalier & Sciales

Partial Transfer Of Preliminary Reference Procedures To The General Court Of The EU

European Union Tax

AM

Arendt & Medernach

Benelux & Swiss Developments For Family-Owned Businesses – Summer Edition 2024

LL

Loyens & Loeff

Back To Basics | Specialised Investment Fund ("SIF") In Luxembourg

CL

CMS Luxembourg

Back To Basics | Unregulated Special Limited Partnership ("SCSp") In Luxembourg

CL

CMS Luxembourg

Partial Transfer Of Preliminary Reference Procedures To The General Court Of The EU

As of 1 October 2024, following a recent amendment to Protocol No 3 on the Statute of the Court of Justice of the EU, preliminary reference procedures in specific areas are transferred from the Court...

European Union Tax

AM

Arendt & Medernach

Benelux & Swiss Developments For Family-Owned Businesses – Summer Edition 2024

The summer of 2024 is almost over! We look back at what 2024 has brought and look ahead at what the coming months will bring for Belgian, Dutch, Luxembourgish and Swiss family-owned businesses from a tax....

LL

Loyens & Loeff

Back To Basics | Specialised Investment Fund ("SIF") In Luxembourg

This Back to Basics note follows our key concepts briefings, which intend to provide high-level insights regarding funds fundamentals, funds vehicles and operational considerations, available here.

CL

CMS Luxembourg

Back To Basics | Unregulated Special Limited Partnership ("SCSp") In Luxembourg

This Back to Basics note follows our key concepts briefings, which intend to provide high-level insights regarding funds fundamentals, funds vehicles and operational considerations, available here.

CL

CMS Luxembourg

VAT Law Changes On 1 January 2025

AM

Arendt & Medernach

Luxembourg Partnerships In The Asset Management Industry - Update February 2024

Although the SCS, SCSp and SCA are all "partnerships", the SCS and the SCSp are comparable to Anglo-Saxon types of partnerships...

EH

ELVINGER HOSS PRUSSEN, société anonyme

Tax 2024: What To Expect - Discover The Recordings Of The Webinar Series

2023 was another year rich in tax developments in Luxembourg and Europe. In a difficult economic environment and a tense geopolitical context, the European institutions...

European Union Tax

AM

Arendt & Medernach

Directors' Fees Are No Longer Subject To VAT In Luxembourg

On 21 December 2023, the Court of Justice of the European Union (" CJEU " or " Court ") issued a decision on the case C-288/22.

CL

CMS Luxembourg

New Tax Measures For 2024

While the overview provided herein is not exhaustive, it should serve as a high-level summary of the modifications that may impact the strategic decisions of Luxembourg tax payers...

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Ogier

Soparfi : The Luxembourg Holding And Finance Company - Update January 2024

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

Director's Fees: 2018 Tax Year Still Open For VAT Refund

EH

ELVINGER HOSS PRUSSEN, société anonyme

New VAT Rules On Directors' Fees

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Ogier

CJEU Judgement On VAT Treatment Of Directors' Fees

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BSP

Update On The VAT Treatment Of Directors' Fees

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Norton Rose Fulbright Hong Kong

Director Fees: No VAT According To The CJEU

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ATOZ

VAT On Directors' Fees And Other VAT Changes For 2024

European Union Tax

AM

Arendt & Medernach

Luxembourg Corner

European Union Tax

EH

ELVINGER HOSS PRUSSEN, société anonyme

EU Tax Alert 202

European Union Tax

LL

Loyens & Loeff

VAT Audits - Trends And Approaches

LL

Loyens & Loeff

The Opinion Of Advocate General KOKOTT Regarding The Case C-288/22

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Bonn & Schmitt

Additional Guidance From The Luxembourg VAT Authorities On The Provision Of Company Cars

European Union Tax

A

ATOZ

Directors' Fees Not Subject To VAT According To Advocate General

Luxembourg Commercial

AM

Arendt & Medernach

Newsletter July 2023

European Union Strategy

EH

ELVINGER HOSS PRUSSEN, société anonyme

EU Tax Alert 201

European Union Tax

LL

Loyens & Loeff

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Latest Videos

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Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Statutory Compliance Of Cyprus Companies (Video)

CA

CYAUSE Audit Services Ltd

Shipping Companies + Yacht Registration In Malta 2023 (Video)

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Zugimpex International GmbH

Setting Up A Business In Malta: Step By Step Guide (Video)

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CSB Group

Managing VAT Implications At 'Critical' Moments For A Business (Video)

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Arendt & Medernach

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