VAT October 2016 - Director's fees

The VAT treatment of directors’ fees in Luxembourg.

On 30 September 2016, the Luxembourg VAT Authorities released Circular number 781, clarifying the VAT treatment of directors’ fees in Luxembourg and confirm that these fall within the scope of VAT.
As indicated in our previous newsletter on this matter, published in March 2016, the position of the Luxembourg VAT Authorities is consistent with the Luxembourg VAT Law and the European Commission rules.

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