Tax Law - VAT pocket guide to directorship

Circular n° 781 dated 30 September 2016 issued by the Luxembourg VAT authorities confirms the VAT status of independent directors in Luxembourg. As from 1 January 2017 directors are considered as taxable persons for VAT purposes and their remuneration is subject to VAT at 17%*

Contents:

I. Foreign independent directors: not subject to Luxembourg VAT rules

II. Luxembourg independent directors: Luxembourg VAT rules apply

   1. Overview of the main VAT localisation rules

   2. Luxembourg VAT taxation/exemption applicable to Fund/ManCos directorships

III. Luxembourg VAT compliance obligations

   1. VAT registration

   2. Deadlines for the submission of the VAT returns

   3. Invoicing requirements

IV. Arendt “All in Solution”

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VAT pocket guide to direc...
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