Tax News Alert

VAT on Directors’ fees

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By:
Frank Heykes
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On 22 December, the Administration de l’enregistrement, des domaines et de la TVA (“AEDT”) has issued circular no 781-1 on VAT on directors’ fees.
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On 22 December, the Administration de l’enregistrement, des domaines et de la TVA (“AEDT”) has issued circular no 781-1 on VAT on directors’ fees.   

Based on a decision published by the Court of Justice of the European Union in case C-288/22 (TP), the AEDT decided to suspend circular 781, which rules the taxation of directors’ fees. It will be suspended with immediate effect until a decision of the tribunal court of Luxembourg will be received.  

Should you have any questions on that matter, please do not hesitate to reach out to the Tax team at Grant Thornton Luxembourg: