15.05.2023 - Flash news - Company cars: Clarification of the Luxembourg VAT administration about the application of circular 807

Company cars: some clarifications given by the Luxembourg VAT Authorities regarding the application of the Circular 807

In February 2021, the Luxembourg VAT authorities issued Circular 807 (“Previous Circular”) following the QM Case related to the VAT impact of the provision of company cars to employees. On 28th April 2023, they has provided some clarifications in a supplementary Circular, the Circular 807 bis (“Supplementary Circular”).

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Company cars - Circular 807 bis