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 Forum – Transfer Pricing For The International Practitioner

There is no doubt that the recent implementation of the new tariffs in the first half of the year on global imports to and exports from the United States has significantly...

LL

Loyens & Loeff

More Clarity On VAT Exemption For M&A Services

In recent years, the VAT treatment of M&A services in share transactions – such as corporate finance advisors and investment banks – has been subject to considerable debate

LL

Loyens & Loeff

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.

AM

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

A

ATOZ

ATOZ Insights - May 2025

A

ATOZ

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

LL

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

DA

DSM Avocats à la Cour

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

CL

CMS Luxembourg

Understanding The VAT Implications For Board Members In Luxembourg

H

Harneys

The Omnibus Endgame: EU Parliament's Anticipated Final Position On CSRD And CSDDD

European Union Commercial

LL

Loyens & Loeff

US Fund Managers: What To Know About Luxembourg Payroll & Social Security Taxes – New York Office Snippet

LL

Loyens & Loeff

Luxembourg Government Publishes AIFMD II Draft Law

Luxembourg Finance

LS

Luther Luxembourg S.A.

Real Estate Investment In Luxembourg (Video)

Luxembourg Real Estate

AM

Arendt & Medernach

Five Key 2025 Trademark Judgments From The EU General Court

DG

Dennemeyer S.A.

EU Tax Alert - Highlights 2024

In the course of 2024, there have been several important developments in the field of EU tax law. This annual edition of the EU Tax Alert provides an overview of those developments in the areas of Direct Taxation.

LL

Loyens & Loeff

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

On 11 December 2024, the Luxembourg VAT Authorities issued administrative guidance on the practical impact of the CJEU ruling (C-288/22) of 21 December 2023...

LL

Loyens & Loeff

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...

AM

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

Luxembourg Commercial

AM

Arendt & Medernach

ATOZ Insights - November 2024

A

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

EU Tax Alert 207

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law. We have summarized the highlights of this edition below.

European Union Tax

LL

Loyens & Loeff

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

The European Court of Justice, rendered on 21 December 2023, a decision regarding the classification of directors' activities within the framework of Luxembourg VAT law.

CS

Chevalier & Sciales

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

CL

CMS Luxembourg

VAT And Director Fees – Bearing Personal Responsibility And Economic Risks Is Key

The question as to whether board members / independent directors were to be seen as VAT taxable persons has sparked extensive debates.

DLA Piper

Luxembourg 2024 Budget Bill - A Year Of Stability For Taxpayers

Luxembourg's 2024 Budget Bill was submitted to Parliament on 6 March 2024 and does not include major tax changes aimed at Luxembourg corporate taxpayers.

European Union Tax

LL

Loyens & Loeff

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

CL

CMS Luxembourg

New Tax Measures For 2024

O

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

O

Ogier

CJEU Judgement On VAT Treatment Of Directors' Fees

B

BSP

Update On The VAT Treatment Of Directors' Fees

NR

Norton Rose Fulbright Hong Kong

Director Fees: No VAT According To The CJEU

A

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

BS

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

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Latest Videos

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KHG Hupajlo Grzegorczyk & Partners

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CYAUSE Audit Services Ltd

Taxation In Slovakia 2024 (Video)

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Zugimpex International GmbH

The Accounting Function Fundamentals (Video)

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CSB Group

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

AM

Arendt & Medernach

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