Directors’ Fees: A Significant Reform of the Luxembourg VAT Rules Ahead?

With its ruling in the TP case, the ECJ addresses for the first time the issue of the VAT treatment of company directors and paves the way for a radical change of the Luxembourg VAT landscape. In this article, the authors give an insight into the VAT implications for the directors and companies concerned and discuss some key questions that seek further guidance from the local court and the Luxembourg VAT authorities.