5 Major Developments in Luxembourg

5 Major Developments in Luxembourg

• Luxembourg’s Proposal to Extend Reverse Charge Mechanism for Taxation

• Luxembourg Domestic VAT Reverse Charge to Combat Fraud 2024

• Trends and Approaches in VAT Audits: Insights from Luxembourg

• Changes in standard VAT rates in Estonia, Luxembourg, Singapore and Switzerland per Jan 1, 2024

• Luxembourg enacts new reporting regime to combat VAT fraud

CESOP

• Implementation of EU Directive for payment service providers

• Luxembourg Enacts New Reporting Obligations for Payment Service Providers to Combat VAT Fraud

• Payment Service Providers VAT Legal Package

• Chamber of Deputies adapts CESOP

Country Guides

• VAT in Luxembourg: Complete Guide

Customs

• How to check the customs code and the VAT rate at the Benelux?

DAC6

• Luxembourg confirms lawyer invoking professional privilege not required to notify intermediaries of DAC6 obligations

Deduction (Input Tax Credit)

• Company Cars – Overview of the situation in Luxembourg and its neighbouring countries

E-Commerce / Electronic Services

• Global VAT Guide: August 2023 VAT Updates

E-invoicing

• Electronic Invoicing in the Benelux Region: Latest Updates for Belgium, the Netherlands, and Luxembourg

• Country fact sheets: eInvoicing in Luxembourg

ECJ (European Court of Justice)

• Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings

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

• VAT Status of Independent Directors

• Comments to C-288/22: AG opines company directors are not VAT taxable persons

• ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of Directors of a Public Limited Company is not a Taxable Person

Fraud / Tax Evasion

• Luxembourg’s Proposal to Extend Reverse Charge Mechanism for Taxation

• Luxembourg Domestic VAT Reverse Charge to Combat Fraud 2024

• Luxembourg enacts new reporting regime to combat VAT fraud

• Luxembourg Enacts New Reporting Obligations for Payment Service Providers to Combat VAT Fraud

Liability (Reverse Charge/Withholding)

• Luxembourg’s Proposal to Extend Reverse Charge Mechanism for Taxation
• Luxembourg Domestic VAT Reverse Charge to Combat Fraud 2024

Place of Supply

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

Rate

• Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings

• How to check the customs code and the VAT rate at the Benelux?

• Changes in standard VAT rates in Estonia, Luxembourg, Singapore and Switzerland per Jan 1, 2024

Reporting / Compliance

• Luxembourg enacts new reporting regime to combat VAT fraud

• Declaration known as the “Notification of the Service”

• VAT Guide – Luxembourg

Supply of Services

• Declaration known as the “Notification of the Service”
• Additional Guidance From The Luxembourg VAT Authorities On The Provision Of Company Cars

Taxable Person

• VAT Status of Independent Directors
• Comments to C-288/22: AG opines company directors are not VAT taxable persons
• ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of Directors of a Public Limited Company is not a Taxable Person

Taxable Transaction

• Company Cars – Overview of the situation in Luxembourg and its neighbouring countries
• Additional Guidance From The Luxembourg VAT Authorities On The Provision Of Company Cars

Tax Authorities / Penalties / Interest

• Trends and Approaches in VAT Audits: Insights from Luxembourg