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Bringing you the latest news on VAT

Input is your Deloitte guide to everything related to VAT in Luxembourg.

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Keep yourself informed on the latest updates concerning tax, regulations, laws and directives.

Input - May 2022

Holding company VAT deduction: Luxembourg’s Court of Cassation’s important decision

On 17 March 2022, Luxembourg’s Court of Cassation, the highest national jurisdiction for civil cases including VAT, confirmed that the deduction of the input VAT on costs by an “active” holding company could not be limited to the quantum of the services it performs.

Input - December 2021

Mandatory B2G invoicing in Luxembourg by 2022

On 2 December 2021, the Luxembourg Parliament voted on a law imposing electronic invoicing for Luxembourg public body suppliers. Depending on their size, such operators must comply with the law within five to 15 months of the law’s ratification.

Input - October 2021

EU financial and insurance services VAT review: Results of public consultation

During the summer 2021, the European Commission published the results of its public consultation on the VAT rules in the financial and insurance services industries, which was held from 8 February to 3 May 2021.

Input - June 2021

New developments announced regarding VAT exemption for fund management services

In two recent decisions, the Court of Justice of the European Union has issued interesting developments regarding the conditions under which VAT exemption for fund management services could apply.

“Titanium”: a building is not a fixed establishment for VAT purposes

On 3 June 2021, the Court of Justice of the European Union (the “Court”) confirmed in the “Titanium” case (C-931/19) that a foreign company has no fixed establishment in the Member State where it owns and exploits a property if it does not have human resources in that Member State to exploit it.

Input - March 2021

Skandia reversed: the Danske Bank Case

In the Danske Bank Case (C-812/19), the Court of Justice of the European Union (the “CJEU” or the “Court”) has provided further clarity on the supply of services between a head office located in and belonging to a VAT group in one EU Member State, and a branch situated in another.

The CJEU’s decision (C-288/19) and Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad

Should the provision of vehicles to staff members be considered as “a hiring of a means of transport” to a non-taxable person? And, where should these services be taxed for VAT purposes: in the country of the employer or the employee?

Input - February 2021

European Commission review of the VAT rules for financial and insurance services

Why? Main issues? Possible solutions?

On February 8, 2021, the EU Commission launched a public consultation on its review of VAT exemptions applicable to financial and insurance services (VAT rules for financial and insurance services – review (europa.eu)).

Input - January 2021

German VAT: Non-resident suppliers may be obliged to register for VAT if they supply goods with installation in Germany

Traditionally, Germany did not require non-resident suppliers to register for VAT when supplying goods with installations to German VAT taxable persons, as the requirement to pay VAT was shifted to their customers.

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