• Icon Sur demande
  • Icon 3 h
  • icon Cours du jour
  • Icon English
  • Icon FS022CJ
175,00 EUR


(+3% TVA)


Being aware of VAT hot topics, especially regarding the VAT group recently implemented in the Luxembourg VAT law, the VAT treatment of holding companies in Luxembourg and the upcoming case law.


  • Understand the mechanism of the VAT group

  • Assess the opportunity of a VAT group 

  • Understand the basics of the VAT rules for holding companies (concept, obligations, deduction right)

  • Stay tuned on hot topics 


  • The VAT group in Luxembourg: presentation of the regime and opportunities

    • Presentation of the regime

      • Mechanism

      • Conditions (substantial and formal requirements) 

    • Should a VAT group be implemented? 

      • Advantages

      • Disadvantages 

  • Holding companies and VAT deduction rules in light of the European / Luxembourg case law and position of the Luxembourg VAT authorities

    • Passive/pure holding companies

      • Reminder about the concept

      • The absence of deduction right

    • "Active" holding companies

      • Reminder about the concept and new developments

      • Deduction rules

  • CJEU case law: news and status of pending cases of interest (Non-exhaustive and evolutive list)

Programme Lecturer

The lecturer is an VAT Director in a large luxembourgish tax advisory firm who has 7 years of experience in indirect tax in Luxembourg. 

Target Audience

Professionals facing VAT issues in Luxembourg

Course Material

The course material will be delivered at the beginning of the course.


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


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