Tax newsletters

New clarifications issued by the Luxembourg Authorities regarding VAT and provision of company cars to employees.

The Luxembourg VAT Administration (hereafter “AEDT”) finally issued its much-awaited Circular 781-2 on the VAT treatment of director fees in Luxembourg on 11th December 2024.

This case law has been rendered by the European Court of Justice of the European Union on 5th September 2024 in joint cases C-639/22 to C-644/22

Following the decision of the ECJ in the Case C-288/22, the Luxembourg VAT Authorities have suspended their Circular 781-1 dated September 30th, 2016, in relation to the activities of company directors.

With the ambition of increasing the development of corporate transparency, the European Parliament released on 24 November 2021 the directive 2021/2101 introducing a new reporting tool for multinational enterprises (“MNEs”).

The Luxembourg authorities have signed the EU Framework Agreement for homeworking on June 5, 2023.

More than 3 years since its implementation, DAC 6 is still characterized by an in-depth complexity to be combined with the particularity of each business. As a Luxembourg professional, are you sufficiently comfortable with DAC 6 and its practical implications?

Draft bill of Grand Ducal regulation would amend Luxembourg transfer pricing documentation requirements from 2024 onwards

Company cars: some clarifications given by the Luxembourg VAT Authorities regarding the application of the Circular 807

On 3 May 2023, the Luxembourg Parliament voted the law transposing Directive (UE) 2021/514, the so-called DAC 7 (“the DAC 7 Law”). The main goal is to extend automatic exchange of information obligations to digital platforms regarding their clients, selling goods or services through those platforms. A first reporting in respect of 2023 is due by 31 January 2024.