{"id":71507,"date":"2017-10-16T17:02:13","date_gmt":"2017-10-16T15:02:13","guid":{"rendered":"http:\/\/tra.org\/demo\/?page_id=71507"},"modified":"2018-01-03T13:07:59","modified_gmt":"2018-01-03T12:07:59","slug":"luxembourg","status":"publish","type":"page","link":"https:\/\/tra.org\/fr\/membres-correspondants-de-tra\/luxembourg\/","title":{"rendered":"Luxembourg Vat Services &#038; Information"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;71752&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Tax Connected S.\u00c0 R.L&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;193&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text]Tax Connected S.\u00e1.R.L.est devenu membre de TRA en janvier 2015. Tax Connected a \u00e9t\u00e9 cr\u00e9\u00e9 au Luxembourg en 2010 par Thierry Derochette, ancien fiscaliste chez PWC. Thierry traite des questions relatives \u00e0 la TVA au Luxembourg depuis 1994. Il est actuellement intervenant dans diff\u00e9rentes sessions de formation au Luxembourg, en Belgique et en France. En 2014, Laurent Carnol a rejoint la soci\u00e9t\u00e9 en tant qu\u2019associ\u00e9. Laurent a une longue exp\u00e9rience en droit des soci\u00e9t\u00e9s.<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_tta_accordion style=&#8221;outline&#8221; color=&#8221;orange&#8221; spacing=&#8221;5&#8243; gap=&#8221;5&#8243; c_icon=&#8221;chevron&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;<b>Le Guide TVA Au Luxembourg<\/b>&#8221; tab_id=&#8221;1507735192768-81aa2b00-347c&#8221;][vc_column_text]<a href=\"http:\/\/tra.org\/wp-content\/uploads\/2016\/03\/Luxembourg-VAT-Guidebook.pdf\" target=\"_blank\" rel=\"noopener\">Cliquer ici pour t\u00e9l\u00e9charger le guide TVA au Luxembourg<\/a>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>Luxembourg VAT Law<\/b>&#8221; tab_id=&#8221;1507808638385-35f5fa4a-b34e&#8221;][vc_column_text]The VAT system as it currently is in Luxembourg has been implemented in 1979. General rules and regulations are developed in the Luxembourg VAT Code, the Grand-Ducal Decrees, the administrative circulars and some other kind of official documents being the base of the Luxembourg VAT legislation.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>Luxembourg VAT Registration<\/b>&#8221; tab_id=&#8221;1507808671102-b77dffa0-4771&#8243;][vc_column_text]<strong><u>REGISTRATION<\/u><\/strong><\/p>\n<p>Any taxable person performing taxable transactions or falling under the scope of the distance sales legislation is liable for a VAT Registration in Luxembourg.<\/p>\n<p>Specific registration rules apply to foreign or \u201cnon-established businesses.\u201d A non-established business performing supplies of goods or services in Luxembourg must register for VAT purposes in one or more of the following situations:<\/p>\n<ul>\n<li>Taxable transactions in Luxembourg for which it is liable to pay the Luxembourg VAT due<\/li>\n<li>Intra-Community acquisitions of goods in Luxembourg<\/li>\n<li>Intra-Community supplies of goods from Luxembourg<\/li>\n<li>Imports of goods, followed by the supply of the same goods<\/li>\n<li>Certain transactions in connection with a VAT warehouse<\/li>\n<\/ul>\n<p>The way how the VAT Registration need to applies (directly, via mandate or via appointment of a fiscal representative) is directly described in the law and in Grand-Ducal Decrees.<\/p>\n<p>In Luxembourg, the representation by a mandate or a tax representative is limited only to imports by non-established business.<\/p>\n<p>Except for general reverse charge transactions (Intra-Community acquisitions, B2B services and imports), the liable to declare and pay the VAT is often the supplier.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>Luxembourg VAT Compliance<\/b>&#8221; tab_id=&#8221;1507735420525-25ee2667-eed0&#8243;][vc_column_text]The rules related to the filling of VAT returns and VAT audits are foreseen in the law and in some administrative notes accompanying the law. There are few detailed rules controlling the recording and processing of Luxembourg transactions and few administrative notes but precisions are done by Grand-Ducal Decrees.<\/p>\n<p>Luxembourg adopted SAF-T (Standard Audit File for Tax). Upon request of the VAT authorities, taxable persons have the obligation to provide a structured electronic file. Small taxable persons are exempted from this obligation.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>Luxembourg VAT Rates<\/b>&#8221; tab_id=&#8221;1507735460234-528d67e6-ce00&#8243;][vc_column_text]The standard VAT rate in Luxembourg is 17%. There are reduced rates of 14%, 8% and 3%.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>Luxembourg VAT Returns<\/b>&#8221; tab_id=&#8221;1507808741602-f1c8f559-8ed0&#8243;][vc_column_text]<strong>Luxembourg VAT returns<\/strong>\u00a0are legally submitted for monthly periods.<\/p>\n<p>Taxable persons with an annual turnover of less than EUR 620,000 may submit returns quarterly (the threshold is extended to IC supplies and acquisition).<\/p>\n<p>Taxable persons with an annual turnover of less than EUR 112,000 may submit returns yearly (the threshold is extended to IC supplies and acquisition).<\/p>\n<p>The periodicity is fixed for the whole year and is confirmed each year by the VAT Authorities.<\/p>\n<p>Taxable persons that file quarterly returns have not to prepay the VAT monthly. But taxable persons liable to one single annual VAT return may have to pay an advance fixed by the VAT Authorities upon request.<\/p>\n<p>Return liabilities must be paid in euros.<\/p>\n<p>Monthly VAT returns and payment are due the 15th day of the month following the return period. However, if that date falls on a Saturday, Sunday or public holiday, the due date will be postponed to the next working day. The payment of the VAT due needs to be made by the same date.<\/p>\n<p>Quarterly VAT returns must be filed by the 15th day following the relevant calendar quarter. However, if that date falls on a Saturday, Sunday or public holiday, the due date will be postponed to the next working day. The payment of the VAT due needs to be made by the same date.<\/p>\n<p>The balancing payment is due with the VAT return.<\/p>\n<p><strong>The annual VAT return<\/strong>\u00a0is to be submitted before 1<sup>st<\/sup>\u00a0May of the following year when the taxable person is liable to submit monthly or quarterly returns. In case, he has only to fill one annual return, this last has to be filled at the latest before 1<sup>st<\/sup>\u00a0March of the following year.<\/p>\n<p>All periodical returns have to be filled electronically, as well as the recapitulative annual return. Single annual return can be filled on paper.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>Luxembourg Intrastat And EC Sales Lists<\/b>&#8221; tab_id=&#8221;1507735519889-0c140fe4-31a1&#8243;][vc_column_text]<strong>Intrastat<\/strong>. A Luxembourg taxable person that trades with other EU countries must complete statistical reports, known as Intrastat if the value of either its sales or purchases of goods exceeds certain thresholds. Separate reports are required for intra-Community acquisitions (Intrastat Arrivals) and for intra-Community supplies (Intrastat Dispatches).<\/p>\n<p>The threshold for Intrastat Arrivals for the 2015 calendar year is EUR 200,000.<\/p>\n<p>The threshold for Intrastat Dispatches for the 2015 calendar year is EUR 150,000.<\/p>\n<p>Luxembourg taxable persons must complete Intrastat declarations in euros, rounded up to the nearest whole number.<\/p>\n<p>The Intrastat return period is monthly. The submission deadline is different than for the VAT return, which is<\/p>\n<ul>\n<li>the 6th day of the month following the return period if sent by paper,<\/li>\n<li>the 16<sup>th<\/sup>\u00a0day of the month following the return period if sent electronically,<\/li>\n<\/ul>\n<p>A penalty, varying from EUR 251 to EUR 2,500, can be imposed if a person does not comply with the imposed obligations. No distinction is made according to the nature of the offense (e.g., late submission, missing or inaccurate declarations).<\/p>\n<p><strong>EU Sales Lists<\/strong>. If a Luxembourg taxable person makes intra-Community supplies in a return period, it must submit an EU Sales List (ESL) to the Luxembourg VAT authorities. An ESL is not required for a period in which the taxable person has not made any intra-Community supplies.<\/p>\n<p>Different forms exist for services and goods.<\/p>\n<p>Effective from 1 January 2010, ESLs (for services) are usually filed monthly by monthly VAT filers and quarterly by quarterly VAT filers but the taxable person can choose the periodicity.[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;<b>Luxembourg VAT Refunds<\/b>&#8221; tab_id=&#8221;1507735561720-1d9f32ed-7adf&#8221;][vc_column_text]Luxembourg refunds VAT incurred by businesses that are neither established in Luxembourg nor required to be registered for VAT there. A non-established business is allowed to claim Luxembourg VAT to the same extent as a VAT-registered business.<\/p>\n<p>For businesses established in the EU, refund is made under the terms of the EU 8th Directive. For businesses established outside the EU, refund is made under the terms of the EU 13th Directive. Luxembourg does not exclude any non-EU country from the refund scheme.<\/p>\n<p>For Luxembourg based business, a special VAT refund process is in force since 1<sup>st<\/sup>\u00a0January 2015.[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_separator color=&#8221;#ede7e3&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][vc_custom_heading text=&#8221;<b><br \/>\nContactez Nous pour plus d\u2019information concernant nos services TVA au Luxembourg:<br \/>\n<\/b>&#8221; font_container=&#8221;tag:h3|font_size:25px|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space]\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1193-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"1193\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/fr\/wp-json\/wp\/v2\/pages\/71507#wpcf7-f1193-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"1193\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1193-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p>Vos Noms et Pr\u00e9noms*\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p>Votre Email*\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p>Objet\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span>\n<\/p>\n<p>Votre Message\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Envoyer\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n[vc_separator color=&#8221;#ede7e3&#8243; type=&#8221;normal&#8221; thickness=&#8221;1&#8243; up=&#8221;&#8221; down=&#8221;&#8221; el_class=&#8221;dotted&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_custom_heading text=&#8221;<b>Besoin de services de TVA dans un autre pays? Entrez en contact avec les membres locaux de TRA!<\/b>&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column]<div class=\"container\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Germany-25x25.png\" width=\"25\" height=\"25\" alt=\"Germany\" title=\"Germany\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/allemagne-vat-services-information-vat-representation-allemagne\/\" data-cmp-ab=\"2\">Allemagne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Austria-25x25.png\" width=\"25\" height=\"25\" alt=\"Austria\" title=\"Austria\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/autriche\/\" data-cmp-ab=\"2\">Autriche<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Belgium-25x25.png\" width=\"25\" height=\"25\" alt=\"Belgium\" title=\"Belgium\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/belgique\/\" data-cmp-ab=\"2\">Belgique<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2024\/07\/3-25x25.jpg\" width=\"25\" height=\"25\" alt=\"3\" title=\"3\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/bulgarie-vat-services-information-vat-representation-bulgarie\/\" data-cmp-ab=\"2\">Bulgarie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Cyprus-25x25.png\" width=\"25\" height=\"25\" alt=\"Cyprus\" title=\"Cyprus\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/chypre\/\" data-cmp-ab=\"2\">Chypre<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/France-25x25.png\" width=\"25\" height=\"25\" alt=\"France\" title=\"France\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"color: #000000;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/france\/\" data-cmp-ab=\"2\">France<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Greece-25x25.png\" width=\"25\" height=\"25\" alt=\"Greece\" title=\"Greece\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/grece\/\" data-cmp-ab=\"2\">Gr\u00e8ce<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Hungary-25x25.png\" width=\"25\" height=\"25\" alt=\"Hungary\" title=\"Hungary\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/hongrie\/\" data-cmp-ab=\"2\">Hongrie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Italy-25x25.png\" width=\"25\" height=\"25\" alt=\"Italy\" title=\"Italy\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/italie\/\" data-cmp-ab=\"2\">Italie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Luxembourg-25x25.png\" width=\"25\" height=\"25\" alt=\"Luxembourg\" title=\"Luxembourg\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/luxembourg\/\" data-cmp-ab=\"2\">Luxembourg<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Malta-25x25.png\" width=\"25\" height=\"25\" alt=\"Malta\" title=\"Malta\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/malte\/\" data-cmp-ab=\"2\">Malte<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Netherlands-25x25.png\" width=\"25\" height=\"25\" alt=\"Netherlands\" title=\"Netherlands\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/pays-bas\/\" data-cmp-ab=\"2\">Pays Bas<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Poland-25x25.png\" width=\"25\" height=\"25\" alt=\"Poland\" title=\"Poland\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/pologne\/\" data-cmp-ab=\"2\">Pologne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Latvia-25x25.png\" width=\"25\" height=\"25\" alt=\"Latvia\" title=\"Latvia\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/lettonie\/\" data-cmp-ab=\"2\">Lettonie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Czech-Republic-25x25.png\" width=\"25\" height=\"25\" alt=\"Czech-Republic\" title=\"Czech-Republic\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/republique-tcheque-vat-services-information-vat-representation-republique-tcheque\/\" data-cmp-ab=\"2\">R\u00e9publique Tch\u00e8que<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Romania-25x25.png\" width=\"25\" height=\"25\" alt=\"Romania\" title=\"Romania\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/roumanie\/\" data-cmp-ab=\"2\">Roumanie<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Spain-25x25.png\" width=\"25\" height=\"25\" alt=\"Spain\" title=\"Spain\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"http:\/\/tra.org\/fr\/membres-de-tra\/espagne\/\" data-cmp-ab=\"2\">Espagne<\/a><\/p><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\r\n\t<div class=\"wpb_single_image wpb_content_element vc_align_right wpb_content_element\">\r\n\t\t\r\n\t\t<figure class=\"wpb_wrapper vc_figure\">\r\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img decoding=\"async\" class=\"vc_single_image-img \" src=\"https:\/\/tra.org\/demo\/wp-content\/uploads\/2017\/10\/Switzerland-25x25.png\" width=\"25\" height=\"25\" alt=\"Switzerland\" title=\"Switzerland\" loading=\"lazy\" data-cmp-ab=\"2\" data-cmp-info=\"10\"><\/div>\r\n\t\t<\/figure>\r\n\t<\/div>\r\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><p style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\"><a href=\"https:\/\/tra.org\/fr\/membres-de-tra\/suisse-vat-services-information-suisse-vat-services-information-vat-representation-suisse\/\" data-cmp-ab=\"2\">Suisse<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"container\"><div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\" style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><section class=\"vc_cta3-container\"><div class=\"vc_general vc_do_cta3 vc_cta3 vc_cta3-style-classic vc_cta3-shape-rounded vc_cta3-align-center vc_cta3-color-classic vc_cta3-icon-size-md vc_cta3-actions-bottom\"><div class=\"vc_cta3_content-container\"><div class=\"vc_cta3-content\"><header class=\"vc_cta3-content-header\"><h2>Int\u00e9ress\u00e9 \u00e0 devenir un membre TRA?<\/h2><\/header><\/div><div class=\"vc_cta3-actions\"><div class=\"vc_btn3-container vc_btn3-center vc_do_btn\"><a class=\"vc_general vc_btn3 vc_btn3-size-lg vc_btn3-shape-rounded vc_btn3-style-outline vc_btn3-color-warning\" href=\"https:\/\/tra.org\/fr\/membres-de-tra\/nous-rejoindre\/\" title=\"Nous Rejoindre\" data-cmp-ab=\"2\">D\u00e9couvrir plus<\/a><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;71752&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Tax Connected S.\u00c0 R.L&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;193&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text]Tax Connected S.\u00e1.R.L.est devenu membre de TRA en janvier 2015. Tax Connected a \u00e9t\u00e9 cr\u00e9\u00e9 au Luxembourg en 2010 par Thierry Derochette, ancien fiscaliste chez PWC. Thierry traite des questions relatives \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":75124,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-71507","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Luxembourg Vat Services &amp; Information - TRA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tra.org\/fr\/membres-correspondants-de-tra\/luxembourg\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Luxembourg Vat Services &amp; Information - TRA\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_single_image image=&#8221;71752&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; style=&#8221;vc_box_shadow_border&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column width=&#8221;1\/2&#8243;][vc_custom_heading text=&#8221;Tax Connected S.\u00c0 R.L&#8221; font_container=&#8221;tag:h2|font_size:25px|text_align:left|color:%23000000&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_empty_space][vc_empty_space][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_empty_space][vc_single_image image=&#8221;193&#8243; img_size=&#8221;full&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;container&#8221; padding_top=&#8221;&#8221; padding_bottom=&#8221;&#8221;][vc_column][vc_empty_space][vc_column_text]Tax Connected S.\u00e1.R.L.est devenu membre de TRA en janvier 2015. Tax Connected a \u00e9t\u00e9 cr\u00e9\u00e9 au Luxembourg en 2010 par Thierry Derochette, ancien fiscaliste chez PWC. Thierry traite des questions relatives \u00e0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tra.org\/fr\/membres-correspondants-de-tra\/luxembourg\/\" \/>\n<meta property=\"og:site_name\" content=\"TRA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/TRAalliance\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-03T12:07:59+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@traalliance\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/tra.org\\\/fr\\\/membres-correspondants-de-tra\\\/luxembourg\\\/\",\"url\":\"https:\\\/\\\/tra.org\\\/fr\\\/membres-correspondants-de-tra\\\/luxembourg\\\/\",\"name\":\"Luxembourg Vat Services & Information - TRA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/tra.org\\\/#website\"},\"datePublished\":\"2017-10-16T15:02:13+00:00\",\"dateModified\":\"2018-01-03T12:07:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/tra.org\\\/fr\\\/membres-correspondants-de-tra\\\/luxembourg\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/tra.org\\\/fr\\\/membres-correspondants-de-tra\\\/luxembourg\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/tra.org\\\/fr\\\/membres-correspondants-de-tra\\\/luxembourg\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/tra.org\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Membres \\\/ Correspondants de TRA\",\"item\":\"https:\\\/\\\/tra.org\\\/fr\\\/membres-correspondants-de-tra\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Luxembourg Vat Services &#038; 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Tax Connected a \u00e9t\u00e9 cr\u00e9\u00e9 au Luxembourg en 2010 par Thierry Derochette, ancien fiscaliste chez PWC. 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