{"id":6448,"date":"2023-12-05T09:42:13","date_gmt":"2023-12-05T08:42:13","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=6448"},"modified":"2023-12-06T18:00:40","modified_gmt":"2023-12-06T17:00:40","slug":"bakertilly-newsletter-voitures-de-societe-ou-la-tva-est-elle-due-dans-un-contexte-transfrontalier-quelles-implications-pour-les-employeurs-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-voitures-de-societe-ou-la-tva-est-elle-due-dans-un-contexte-transfrontalier-quelles-implications-pour-les-employeurs-en\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Voitures de soci\u00e9t\u00e9 : o\u00f9 la TVA est-elle due dans un contexte transfrontalier ? Quelles implications pour les employeurs ? &#8211; EN"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_raw_html]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[\/vc_raw_html][vc_raw_html]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[\/vc_raw_html][vc_raw_js]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[\/vc_raw_js][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6449&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]When an employer provides his employees with a company car used for private purposes, this constitutes a service subject to VAT. Traditionally, this VAT was payable in Luxembourg, regardless of the employee\u2019s country of residence.<\/p>\n<p>Following a new interpretation of the relevant legal provisions, VAT is now payable in Luxembourg or in the employee\u2019s country of residence, depending on certain criteria.[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<strong><span style=\"color: #c9ec51;\">Context<\/span><\/strong><\/p>\n<p>On 20 January 2021, the Court of Justice of the European Union (CJEU) handed down a judgment (\u00abthe QM case\u00bb) on a question of interpretation of the VAT Directive raised by a German administrative court concerning the provision of a company car by a Luxembourg employer to German frontier workers.<\/p>\n<p>This judgement completely called into question the interpretation followed until then and raised many questions. The Court now requires a distinction to be made between the provision of a vehicle free of charge and the provision of a vehicle for consideration:<\/p>\n<ul>\n<li><strong>In the case of provision free of charge,<\/strong> the supply continues to be regarded as a supply of services for which VAT remains payable in Luxembourg, regardless of the employee\u2019s country of residence.<\/li>\n<li><strong>In the case of provision for consideration,<\/strong> the service must now be considered as a long-term hire of a means of transport subject to VAT in the employee\u2019s country of residence. A supply for consideration occurs in the following cases:\n<ul>\n<li>Payment of any kind made by the employee to the company;<\/li>\n<li>The company retains part of the employee\u2019s remuneration;<\/li>\n<li>Possibility offered to the employee to opt for a company car, implying the renunciation of other benefits (cash or other);<\/li>\n<li>Debit from the current account of the managing partner.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<strong><span style=\"color: #c9ec51;\">Position in different countries<\/span><\/strong><\/p>\n<p>Depending on the country in which VAT is due based on the criteria established by the CJEU, the methods of declaration and payment may vary (taxable amount, retroactivity, procedure, etc.):<\/p>\n<ul>\n<li><strong>LUXEMBOURG :<\/strong> circulars n\u00b0807 of 11 February 2021 and n\u00b0807bis of 28 April 2023<\/li>\n<li><strong>BELGIQUE :<\/strong> circular 2023\/C\/72 of 1 September 2023<\/li>\n<li><strong>ALLEMAGNE :<\/strong> no circular yet<\/li>\n<li><strong>FRANCE :<\/strong> no circular yet<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<strong><span style=\"color: #c9ec51;\">Actions to be undertaken<\/span><\/strong><\/p>\n<ul>\n<li><strong>Assess the company car policy in order to determine where VAT is due<\/strong> (Luxembourg or employees\u2019 country of residence);<\/li>\n<li><strong>Undertake regularization procedures if VAT is due in the employees\u2019 country of residence:<\/strong> rectifying VAT declarations in Luxembourg for the past and filing VAT declarations in the employees\u2019 countries of residence &#8211; via local registration or via the One-Stop-Shop platform (OSS) if possible;<\/li>\n<li><strong>Decide who will pay the VAT due on the provision of company cars to employees:<\/strong> the employees via a deduction from their net monthly salary or the company &#8211; with, if applicable, the calculation of a benefit in kind for the employees.<\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]Our team is available to advise and assist you.<\/p>\n<p>For further information, please do not hesitate to contact us.[\/vc_column_text][vc_row_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Janique Bultot, Partner<\/strong><br \/>\n<a href=\"mailto:janique.bultot@bakertilly.lu\">janique.bultot@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847445\">+352 47 68 47 445<\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Delphine Deichtmann, Director<\/strong><br \/>\n<a href=\"mailto:delphine.deichtmann@bakertilly.lu\">delphine.deichtmann@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847443\">+352 47 68 47 443<\/a>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Etienne Pigeon, Partner<\/strong><br \/>\n<a href=\"mailto:etienne.pigeon@bakertilly.lu\">etienne.pigeon@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847454\">+352 47 68 47 454<\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Micha\u00ebl Duval, Senior Manager<\/strong><br \/>\n<a href=\"mailto:michael.duval@bakertilly.lu\">michael.duval@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847436\">+352 47 68 47 436<\/a>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<strong>Yannick Ravaine, Partner<\/strong><br \/>\n<a href=\"mailto:yannick.ravaine@bakertilly.lu\">yannick.ravaine@bakertilly.lu<\/a><br \/>\n<a href=\"tel:+352476847469\">+352 47 68 47 469<\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=\u00a0\u00bb1\/2&Prime;][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb30px\u00a0\u00bb][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> QM Case (C-288 \/ 19) of 20.01.2021<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb6450&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/www.bakertilly.lu\/english\/news\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615209556{background-color: #1c2123 !important;}\u00a0\u00bb el_id=\u00a0\u00bbfooterExperts\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb883&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615258022{background-color: #000002 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner][vc_column_inner][vc_raw_html]%3Cstyle%3E%0A%09%40media%20all%20and%20%28max-width%3A%20767px%29%20%7B%0A%09%09%23Layout_14%2C%20%23Layout_14%20%2A%7B%0A%09%09%09margin%3A%20auto%3B%0A%09%09%7D%0A%09%09%23footerCoord%7B%0A%09%09%09text-align%3A%20center%3B%0A%09%09%09display%3A%20block%3B%0A%09%09%09clear%3A%20both%3B%0A%09%09%09width%3A%20330px%3B%0A%09%09%7D%0A%09%09%23footerCoord%2C%0A%09%09%23footerCoord%3Etable%2C%0A%09%09%23footerCoord%3Etable%3Etbody%2C%0A%09%09%23footerCoord%3Etable%3Etbody%3Etr%2C%0A%09%09%23footerCoord%3Etable%3Etbody%3Etr%3Etd%2C%0A%09%09%23footerAll%3Etbody%2C%0A%09%09%23footerAll%3Etbody%3Etr%2C%0A%09%09%23footerAll%3Etbody%3Etr%3Etd%7B%0A%09%09%09display%3A%20block%21important%3B%0A%09%09%09width%3A%20100%25%21important%3B%0A%09%09%09text-align%3A%20center%21important%3B%0A%09%09%7D%0A%0A%09%7D%0A%0A%09.txtDates%7B%0A%09%09position%3A%20relative%3B%0A%09%20%20%20%20height%3A%2020px%3B%0A%09%20%20%20%20width%3A%20150px%3B%0A%09%7D%0A%09%23subTxtDates1%2C%20%23subTxtDates2%7B%0A%09%20%20color%3A%20%23fff%21important%3B%0A%09%20%20font-size%3A%204px%3B%0A%09%20%20position%3A%20absolute%3B%0A%09%20%20height%3A%206px%3B%0A%09%20%20background%3A%20%23fff%3B%0A%09%20%20width%3A%20150px%3B%0A%09%20%20min-width%3A%20100%25%3B%0A%09%20%20max-width%3A%20100%25%3B%0A%09%20%20overflow%3A%20hidden%3B%0A%09%7D%0A%3C%2Fstyle%3E%0A%3Ctable%20width%3D%22100%25%22%20align%3D%22center%22%20style%3D%22max-width%3A100%25%3B%20margin%3Aauto%3B%20background-color%3A%20%23000002%3B%20mso-line-height-rule%3A%20exactly%3B%20-ms-text-size-adjust%3A%20100%25%3B%22%3E%0A%09%3Ctr%3E%0A%09%09%3Ctd%3E%0A%09%09%09%3Ctable%20width%3D%22100%25%22%20style%3D%22max-width%3A100%25%3B%20margin%3A%2020px%20auto%3B%20mso-line-height-rule%3A%20exactly%3B%20-ms-text-size-adjust%3A%20100%25%3B%22%3E%0A%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%3Ctd%3E%0A%09%09%09%09%09%09%3Ctable%20id%3D%22footerAll%22%20class%3D%22rnb-columns-container%22%20width%3D%22100%25%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2225%25%22%3E%0A%09%09%09%09%09%09%09%09%09%09%3Ctable%20id%3D%22tableAlignLeft%22%20valign%3D%22top%22%20class%3D%22rnb-last-col-2%22%20width%3D%22auto%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22rnb-mbl-float-none%22%20style%3D%22font-family%3A%27Source%20Sans%20Pro%27%2C%27Trebuchet%20MS%27%2CHelvetica%2Csans-serif%3Bcolor%3A%23ffffff%3Bfloat%3Aright%3Bwidth%3Aauto%3B%20line-height%3A%2021px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctable%20style%3D%22width%3A%2080%25%3B%20min-width%3A%2050px%3B%20max-width%3A%2080%25%3B%20text-align%3A%20center%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%0945%20rue%20des%20Scillas%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09L-2529%20Howald%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ca%20href%3D%22http%3A%2F%2Fwww.bakertilly.lu%2F%22%20style%3D%22text-decoration%3A%20none%3B%20color%3A%20rgb%2856%2C%2059%2C%2061%29%3B%22%20target%3D%22_blank%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3Ewww.bakertilly.lu%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fa%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2220%25%22%3E%26nbsp%3B%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2225%25%22%3E%0A%09%09%09%09%09%09%09%09%09%09%3Ctable%20id%3D%22tableAlignRight%22%20%20valign%3D%22top%22%20class%3D%22rnb-last-col-2%22%20width%3D%22auto%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22rnb-mbl-float-none%22%20style%3D%22font-family%3A%27Source%20Sans%20Pro%27%2C%27Trebuchet%20MS%27%2CHelvetica%2Csans-serif%3Bcolor%3A%23ffffff%3Bfloat%3Aright%3Bwidth%3Aauto%3B%20line-height%3A%2021px%3B%22%3E%0A%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%26nbsp%3B%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%225%25%22%3E%26nbsp%3B%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20footerCoordPers%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2225%25%22%3E%0A%09%09%09%09%09%09%09%09%09%09%3Ctable%20id%3D%22tableAlignRight%22%20%20valign%3D%22top%22%20class%3D%22rnb-last-col-2%22%20width%3D%22auto%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22rnb-mbl-float-none%22%20style%3D%22font-family%3A%27Source%20Sans%20Pro%27%2C%27Trebuchet%20MS%27%2CHelvetica%2Csans-serif%3Bcolor%3A%23ffffff%3Bfloat%3Aright%3Bwidth%3Aauto%3B%20line-height%3A%2021px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%26nbsp%3B%0A%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%3Ctd%3E%26nbsp%3B%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%3C%2Ftable%3E%0A%09%09%3C%2Ftd%3E%0A%09%3C%2Ftr%3E%0A%3C%2Ftable%3E[\/vc_raw_html][vc_raw_html]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[\/vc_raw_html][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_raw_html]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[\/vc_raw_html][vc_raw_html]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[\/vc_raw_html][vc_raw_js]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[\/vc_raw_js][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb6449&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]When an employer provides his employees with a company car used for private purposes, this constitutes a service subject to VAT. Traditionally, this VAT was payable in Luxembourg, regardless of the employee\u2019s country of residence. Following a new interpretation of the relevant legal provisions, VAT is [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6448","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/6448"}],"collection":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/comments?post=6448"}],"version-history":[{"count":9,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/6448\/revisions"}],"predecessor-version":[{"id":6488,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/6448\/revisions\/6488"}],"wp:attachment":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/media?parent=6448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}