{"id":4840,"date":"2025-11-10T14:10:29","date_gmt":"2025-11-10T13:10:29","guid":{"rendered":"https:\/\/www.securex.lu\/tva-voiture-de-societe-ce-quil-faut-comprendre\/"},"modified":"2025-11-10T19:29:41","modified_gmt":"2025-11-10T18:29:41","slug":"understanding-vat-car-company","status":"publish","type":"post","link":"https:\/\/securex.lu\/en\/understanding-vat-car-company\/","title":{"rendered":"Understanding VAT &amp; company car !"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">A short history <\/h2>\n\n\n\n<p>The facts date back to 2013 and follow a tax dispute between the German tax authorities and a Luxembourgish company, which gave company cars to two of their employees who lived in Germany.&nbsp; In 2013, the German tax authorities had published a circular according to which, if an employer provides a car for their employee this must be qualified as a long-term lease of a means of transport, and therefore subject to current VAT legislation in the driver\u2019s country of residence.<\/p>\n\n\n\n<p>The <strong>European Court of Justice <\/strong>(CJUE) rendered its <strong>decision on 20 January 2021<\/strong> and provided indications about the circumstances under which the provision of a company car may be qualified as a \u201clong-term lease of a means of transport,\u201d thus requiring the Luxembourgish employer to fulfil their VAT obligations in their employee\u2019s country of residence.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key criteria to be considered <\/h2>\n\n\n\n<p>Based on the CJUE\u2019s judgement (QM ruling), if an employer provides a car for their employee, it is considered as \u201ca long-term lease of a vehicle,\u201d and therefore subject to the payment of VAT in the employee\u2019s country of residence if the 3 following cumulative conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The vehicle is at the employee\u2019s disposal for a period <strong>of more than 30 consecutive days.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The employee must be the only person to be <strong>entitled<\/strong> to use the vehicle for personal purposes on a <strong>permanent basis<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Financial compensation must be paid. <\/strong>A vehicle must be put at their disposal for <strong>\u201ca fee\u201d<\/strong> either by way of:<br>\n<ul class=\"wp-block-list\">\n<li>a <strong>payment <\/strong>made by the employee to the employer <em>(for example by deduction from their salary or payment towards the lease by the employee), <\/em>and\/or<\/li>\n\n\n\n<li>a <strong>withholding by the employer of part of the employee&#8217;s cash remuneration<\/strong> <em>(salary sacrifice)<\/em>, and\/or<\/li>\n\n\n\n<li>the <strong>employee\u2019s choice between various benefits offered by the employer <\/strong>according to an agreement between parties by which the entitlement to use a company car would imply renunciation to other benefits (<em>car allowance\/mobility allowance which would allow the employee to choose between a car and\/or another means of transport and cash remuneration for example).<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">To keep in mind&nbsp;<\/h2>\n\n\n\n<p>When these 3 criteria are met, the current VAT in the employee\u2019s country of residence will be applied to the provision of a company car:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the employer is liable for this amount of VAT, which is due for all employees, including those that reside in Luxembourg.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the employer takes care of collecting this VAT, as well as declaring and paying it to the relevant authorities in the <strong>employee\u2019s country of residence<\/strong>.&nbsp; The European ONE STOP SHOP registration system allows companies to declare and pay the VAT due in other Member States.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>In practice, the employer is free to decide whether they wish to cover the VAT amount due on the provision of the vehicle.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Either the employer decides to cover the VAT. This means that the VAT owed by the employee (and covered by the employer) is a benefit in kind which should theoretically appear on their pay slip.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Or the employer decides to allow the employee to pay the VAT and it is then collected via a deduction from the employee\u2019s net salary.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Further still<\/h2>\n\n\n\n<p>The Luxembourgish employer, who is now obliged to observe new VAT requirements in the driver\u2019s country of residence, must also be aware of how the Luxembourgish and cross-border authorities reacted to the Court of Justice of the European Union\u2019s judgement of January 2021.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Position of the Luxembourg VAT Authorities<\/h3>\n\n\n\n<p>After this judgement, <strong>the Luxembourg VAT Authorities <\/strong>published <strong>circular no. 807<\/strong>, of 11 February 2021 regarding VAT on company cars, which clearly uses the criteria and findings developed by the CJEU.&nbsp;<\/p>\n\n\n\n<p>The principles were first clarified in 2023 by Circular No. 807 bis and have now been replaced by <strong>Circular No. 807\u20111, issued on 21 October 2025,<\/strong> which is the new reference point. These changes provide clearer guidance on what falls within the scope of the rules and set out how the taxable amount should be calculated.<\/p>\n\n\n\n<p>Thus, when the employer and the employee agree to a monetary amount that the employee may have for the provision of a company car or when they set the criteria to determine the monetary cost of such a provision, the \u201ccost\u201d aspect of the provision is therefore established. Such is the case, inter alia, when the parties agree to a \u201ccar budget\u201d entitlement in the employment contract or amendment to the contract that corresponds to a set amount.<\/p>\n\n\n\n<p>Furthermore, when a company car is used by an employee residing in Luxembourg, the circular states that Luxembourgish VAT must be applied to \u201cthe market value\u201d* of this provision.&nbsp; For a leased vehicle, this is generally the amount of the lease including all extra costs incurred to the employer for the leasing. If the employer owns the car, the tax base should be the depreciation value of the car calculated over a period of 5 years, including ancillary costs. Circular No. 807\u20111 now makes it clear that no reduction of the taxable base for professional use is allowed. In practice, treating the provision of a company car as a rental means the employer gives up the right to use the vehicle for business purposes; therefore, no \u201cprofessional\u201d share can be deducted. Such a reduction is not provided for under the EU VAT Directive or Luxembourg law.<\/p>\n\n\n\n<p>Neither of these two circulars clearly state the date from which these new rules must apply for Luxembourgish residents. As there are no explicit references, the date of the judgment (January 2021) could reasonably be considered.<\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>*if this value is higher than the contractual value<\/em>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Position of neighbouring countries<\/h3>\n\n\n\n<p>For <strong>Belgian residents<\/strong>, circular 2023\/C72<strong> <\/strong>of 1 September 2023, with retroactive application from 1 July 2021, as amended by circular 2024\/C\/85 of 19 December 2024, should be taken into account.<\/p>\n\n\n\n<p>This circular uses exactly the same 3 criteria for application as the Court of Justice and confirms that the provision of a vehicle by a Luxembourgish employer to a Belgian resident constitutes, if the conditions are met, a long-term lease service of a vehicle, this means Belgian VAT is applicable.<\/p>\n\n\n\n<p>The tax base is constituted by a \u201cnormal value&#8221;*, which is either the lease payment (excl. VAT) plus additional expenses (excl. VAT) for the leased vehicle, or the purchase price (excl. VAT) divided by 5 plus additional expenses (excl. VAT) for the vehicle the employer owns.<\/p>\n\n\n\n<p>Unlike the Luxembourgish administration, the Belgian administration has set a <strong>general flat-rate of 35% <\/strong>that represents the share of professional use. Based on the flat-rate principle, the employee is therefore only subject to VAT on their share of private use, which is estimated at 65%. Thus, a Luxembourg employer (with a full or partial right or deduct CAT) providing a leased vehicle to their Belgian resident employee, will calculate the normal value as follows, if they wish to apply the 35% general flat-rate: (Lease payment excl. VAT + Expenses excl. VAT) x 65%<a>.<\/a> <\/p>\n\n\n\n<p>On the <strong>German side<\/strong>, the tax authorities maintain a specific interpretation of the QM ruling, according to which VAT is due in the employee&#8217;s country of residence even when the vehicle is made available to them without any consideration on their part. This position has recently led to the summoning of managing directors of Luxembourg companies before German courts, raising questions about their criminal liability.<\/p>\n\n\n\n<p>On 30 April 2025, the <strong>French tax authorities<\/strong> published an official ruling confirming the principles established in the&nbsp;QM&nbsp;judgment. They clarify that the VAT taxable base corresponds either to the amount of rent charged or to the portion of remuneration the employee has waived in exchange for the use of the vehicle. Unlike the Belgian tax administration,&nbsp;no deduction is allowed for professional use. The authorities consider that the amount charged by the employer is determined solely based on the vehicle\u2019s private use, thereby excluding any professional use. As a result,&nbsp;VAT is calculated on the full amount of the consideration, with no reduction for professional use or actual duration of use.<\/p>\n\n\n\n<p class=\"has-small-font-size\"><em>*If this value is higher than the contractual value<\/em>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>Conclusion<\/strong><\/strong><a id=\"_msocom_1\"><\/a><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td><strong>Luxembourg<\/strong><\/td><td><strong>Belgium<\/strong><\/td><td><strong>Germany<\/strong><\/td><td><strong>France<\/strong><\/td><\/tr><tr><td><strong>VAT rates on January 1, 2025<\/strong><\/td><td>17%<\/td><td>21%<\/td><td>19%<\/td><td>20%<\/td><\/tr><tr><td><strong>Circulars<\/strong><\/td><td>Circular no. 807 of 11 February 2021<br>\u00a0<br>Circular no. 807-1 of 21 October 2025<\/td><td>Circular 2023\/C72 of 1 September 2023<br>&nbsp;<br>Circular 2024\/C\/85 du 19 December 2024<\/td><td>Circular of September 2013 behind the QM judgement<br><br>No new circular since the QM judgment<\/td><td>Official ruling (BOI-RES-TVA-000161) on 30 April 2025<\/td><\/tr><tr><td><strong>Position<\/strong><\/td><td>Luxembourgish VAT is due for employees residing in Luxembourg if the 3 key criteria are met.<\/td><td>Belgian VAT is due for employees residing in Belgium if the 3 key criteria are met.<\/td><td>German TVA is due for employees residing in Germany if the vehicle is used for personal use (whether there is compensation from the employee or not)<\/td><td>French VAT is due for employees residing in France if the 3 key criteria are met<\/td><\/tr><tr><td><strong>Taxable base, subject to VAT<\/strong><\/td><td>Normal* value to be determined, based on costs.<br>&nbsp;<br>&gt; For a lease vehicle: cost of the lease payment + ancillary costs<br><br>&gt; For a vehicle owned by the employer: depreciation value over 5 years + ancillary costs<\/td><td>Normal* value to be determined, based on costs, by deducting 35% of professional use<br>&nbsp;<br>&gt; For a lease vehicle: cost of the lease payment + ancillary costs<br><br>&gt; For a vehicle owned by the employer: purchase price divided by 5 + ancillary costs<\/td><td>Normal value to be determined on a flat-rate basis.<br>&nbsp;<br>VAT value of the car x 1% + VAT value x 0.03% x number of kilometers between the office and home<\/td><td>Actual value :<br><br>&gt; cost of the lease payment + ancillary costs, or <br><br>&gt; portion of remuneration the employee has waived in exchange for the use of the vehicle.<\/td><\/tr><tr><td><strong>Effective date<\/strong><\/td><td>January 2021<\/td><td>July 2021<\/td><td>September 2013<\/td><td>Retroactive application: 3-year limitation period, 5 years in case of fraud, evasion or bad faith.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-small-font-size\"><\/p>\n\n\n\n<p><em>* or, if higher, the contract value.<\/em><\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<p>Based on this technical and multi-disciplinary subject, we recommend the following approach:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Determine whether your policy for the provision of a company car falls under the scope of the judgement or not.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calculate the financial impact by estimating the VAT amounts due country by country and making the necessary provisions if needed.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Take the necessary decisions and actions in terms of VAT (calculations, declarations, etc.).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Take into account the impact on employees\u2019 pay and implement for those affected by this.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Providing a company car to an employee may be subject to VAT in the employee\u2019s country of residence. Securex guides you through the determining criteria and tax obligations to ensure optimal compliance.<\/p>\n","protected":false},"author":3,"featured_media":4799,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":"","_tec_slr_enabled":"","_tec_slr_layout":""},"categories":[85],"tags":[63,64],"class_list":["post-4840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-subscribers-only","tag-droit-social-en","tag-social-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Understanding VAT &amp; company car ! - Securex<\/title>\n<meta name=\"description\" content=\"Discover everything you need to know about VAT applied to company cars in Luxembourg. 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