2026 VAT Update

Inter-company training

How long does the training course last?

 2,50 hours(s)

In which language(s) is the training course taught?

EN

When will the next session take place?

Who is organising this training course?

Fondation créée en 2015 par la Chambre de Commerce et l’Association des Banques et Banquiers Luxembourg (ABBL), la House of Training est un organisme agréé de formation professionnelle continue qui s'engage à contribuer activement à la compétitivité et à l'attractivité du Luxembourg en développant les compétences de ceux qui font vivre son économie.

Who is the training course aimed at?

Financial controllers, in-house tax managers, accountants, employees of Luxembourg companies.

What are the aims or the skills being targeted?

The year 2022 was marked by important cases both at EU and Luxembourg levels regarding VAT matters notably in relation to holding companies. This training is the occasion to get back on the main events which shaped the VAT landscape in 2022 and to apprehend 2023 onwards with an anticipative view on the VAT matters.

This training aims at presenting the main VAT updates and news in 2022/2023 to anticipate the related potential VAT operational impacts and obligations.

What does the training course cover?

  • Update on the main 2022 CJEU and Luxembourg VAT cases, in particular regarding the VAT deduction right of holding companies and the VAT status of securitisation vehicles;
  • Update on the VAT Authorities practice
  • Responsibility rules for managers/directors regarding VAT matters further to the publication of the VAT Authorities in this regard end of 2021
  • Potential impacts of the expected VAT changes as from 2023 (such as the VAT rates increase)
  • VAT treatment of director fees: the question referred to the CJEU

What will you receive at the end of the training course?

At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.

What other information is useful to know?

The lecturer is an Indirect Tax Director operating since 2012 in a large Luxembourgish tax advisory firm.

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