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By Cédric TUSSIOT, Indirect Tax Partner Michel LAMBION, Indirect Tax Managing Director at Deloitte Luxembourg
This article is based on the presentation delivered at the Deloitte PSF conference on 4 December 2025. The topic is relevant to any company with a board of directors. Thus, for the purposes of this article, “PSF” encompasses all companies.
In the 2022 and 2023 brochures and in different articles in this magazine, we discussed the “TP” case(1), which the Luxembourg District Court referred to the Court of Justice of the European Union regarding the VAT status of company directors. We can now examine the practical implementation of this case in Luxembourg and the actions companies should undertake...
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