Luxembourg tax & social security treatments of directors’ remuneration

1. Introduction
2. Agenda
3. Speakers

The Luxembourg authorities have increased their focus on director’s fees these days more than ever, especially since the legislation has clarified the applicable VAT treatment. The conference intends to refresh on the Luxembourg rules applying to the remuneration paid to board members of Luxembourg companies and to share the latest developments on the matter.

The first part of the event will present the social security and tax considerations related to directors' remuneration, covering upon several specific situations of the beneficiaries (residents/non-residents, involved in the daily management or not, use of a personal company as beneficiary etc.). Through the presentation, a focus will be made on the practical formalities linked to the aforementioned obligations.

Thereafter we will cover the VAT treatment of directors' remuneration and the related obligations arising from the circular issued by the tax authorities on 2016 and the practical aspects of the accounting formalities, considering the changes applicable as from 2018.

The conference will be held in English.

A confirmation email will be sent to the registrants. As only limited parking facilities are available in the building, we recommend that participants use public transport or park at public parking at their own expense.

We remain available in case of questions, feel free to contact us: events@ila.lu