- On December 21, 2023, the CJEU issued a decision on the VAT status of independent directors in Luxembourg.
- The Court concluded that director fees do not fall within the scope of VAT if directors are not acting independently.
- As a result, director fees in such situations are no longer subject to VAT.
- This decision contradicts the position of the Luxembourg VAT authorities as stated in a 2016 Circular letter.
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Luxembourg"
- Luxembourg’s e-Invoicing Implementation: Compliance, Standards, and Future Developments in Public Procurement
- eInvoicing in Luxembourg
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law
- Luxembourg Enhances OSS Portal for VAT Returns: July 2025 Update
