Loyens & Loeff

Integrated legal and tax advice

Is your question of a legal or tax nature, or both? What are the legal consequences of a particular tax structure and vice versa? More and more companies, financial institutions, governments and individuals are discovering the benefits of customised integrated advice.

Full-service practice

As a leading firm, Loyens & Loeff is the logical choice as a legal and tax partner if you do business in or from the Netherlands, Belgium, Luxembourg or Switzerland, our home markets. You can count on personal advice from any of our 900 advisers based in one of our offices in the Benelux and Switzerland or in key financial centres around the world. Thanks to our full-service practice, specific sector experience and thorough understanding of the market, our advisers comprehend exactly what you need.

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News

Loyens & Loeff Luxembourg wins prestigious awards during the 19th annual IFLR European Awards Ceremony

Loyens & Loeff Luxembourg has the pleasure of announcing that the firm has been awarded “Restructuring Deal of the Year” and “High Yield Deal of the Year” during the 19th annual IFLR European Awards Ceremony held at the Savoy Hotel in London, on 19 April 2018.

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Luxembourg introduces VAT grouping regime

Take away:

  • Bill of law: following existing VAT grouping regimes in other EU Member States, the Luxembourg Government has now proposed the adoption of a VAT grouping regime in Luxembourg. The relevant bill of law, still subject to discussions and voting in the Parliament, is expected to enter into force on 31 July 2018.
  • Potential avoidance of VAT leakages: the VAT grouping regime allows companies – including non VAT taxable persons –  sharing financial, economic and organisational links to supply services and goods to one another, without having to apply VAT. This potentially results in the avoidance of VAT leakages.
  • Administrative simplification: members of a VAT group are relieved from their obligation to file VAT returns, as the group itself is considered as a taxable person encompassing its members. It is therefore the group that files VAT returns, as opposed to its members.

The proposal follows recent decisions of the Court of Justice of the European Union, ruling out the use of the Independent Group of Persons (IGP) mechanism for sectors other than those of public interest. The IGP was commonly used in the Luxembourg financial, investment management and insurance sectors.

The now proposed VAT grouping regime should provide an alternative to...

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