Luxembourg
Groupe TVA Updated 2025-11-30
Baseline
Groupe TVA Luxembourg
Luxembourg allows VAT grouping for closely connected entities, particularly relevant for the country's significant financial services and investment fund industry. The regime is similar to other EU implementations but has specific relevance given Luxembourg's role as a European financial hub.
Key Dates
2009VAT grouping provisions introduced
2020Updated guidance on fund management and VAT groups
2025Review of treatment of non-Luxembourg branches in groups
Who is in scope
Entities established in Luxembourg with financial, economic, and organizational links.
Process
Application to ACD -> group VAT number issued -> internal supplies outside scope -> representative member reports -> consolidated return.
Official Sources
Stay informed on Luxembourg
Get notified when mandates change or new practical insights are added.