The director is established in Luxembourg and supplies services to companies established in Luxembourg and / or to non-VAT taxable companies established outside Luxembourg;
The director is established abroad and supplies services to VAT taxable companies established in Luxembourg, regardless of the VAT obligations of the director in his country of establishment, in which case VAT has to be self assessed in Luxembourg by the recipients of the services under the reverse charge mechanism.
A number of questions remains open.
Please contact Marie-Isabelle Richardin at +352 49 48 48 3009
or by mail email@example.com, for further details.