Luxembourg: VAT exemption for services to group members | KPMG Global
Share with your friends

Luxembourg: VAT exemption for services to group members

Luxembourg: VAT exemption for services to group members

Among the cases currently pending before the Court of Justice of the European Union (CJEU) are matters that concern the application of the value added tax (VAT) exemption with respect to services rendered by independent groups of persons to their members. In one case brought by the European Commission against Luxembourg, the CJEU Advocate General concluded that the existing national rules were not satisfactorily implementing a provision of the VAT Directive and that Luxembourg therefore had not satisfied its obligations under EU law.


Related content

Read an April 2017 report prepared by the KPMG member firm in Luxembourg

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal