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Luxembourg, Luxembourg
Jacques is Partner within the Luxembourg indirect tax practice of EY. He is responsible for his Luxembourg VAT compliance engagements and for contacts with the Luxembourg VAT authorities for his engagements and where applicable for contestation the assessments of VAT returns.
Jacques has a long experience and led multiple analysis of the VAT consequences related to transactions performed by holding and financing companies as well as to transaction costs resulting of restructuring. He speaks English, French and Dutch, is co-author of the books entitled “VAT Package – New VAT rules for 2010”, “VAT Package 2010 – 2015” and “Pratique de la TVA au Luxembourg” and recognised tax advisor at the IEC (Institut des Experts-comptables et des Conseils Fiscaux).
How Jacques is building a better working world
Provider of VAT advisory services of the highest standards specialized in the Private Equity sector and ensuring EY's clients can implement the analysis in a practical, efficient and correct manner.
Jacques's latest thinking
New VAT guidelines for Directors in Luxembourg: Court rulings and Circular updates
In response to the recent Luxembourg District Court judgement regarding director's fees, the tax authorities released a new circular detailing the VAT treatment of directors' fees and offering further clarifications on the regularization process.
13 Dec 2024
Olivier Lambert
A recent decision from the Court of Justice of the EU (hereafter “CJEU”) in the Titanium case (C-931/19) ruled that “a property which is let in a Member State in the circumstance where the owner of that property does not have his or her own staff to perform services relating to the letting does not constitute a fixed establishment within the meaning of Article 43 of Directive 2006/112 and of Articles 44 and 45 of Directive 2006/112, as amended”.
21 Sep 2021
Olivier Lambert
Businesses should review their arrangements to assess whether any services are potentially capable of qualifying for VAT exemption. It should be noted, however, that the judgment does not envisage that all tax or software services used by management companies can benefit from VAT exemption.
06 Jul 2021
Olivier Lambert
For Luxembourg employers which offer company cars to the employees this may lead to additional VAT registrations and/or record keeping requirements. Therefore, it is recommended that employers review their arrangements to determine how this decision impacts their offerings to employees.
02 Mar 2021
Jacques Verschaffel