Luxembourg-based entities who share organisational, economic or financial links are now entitled to establish a VAT group. The law implemented an optional provision in the EU VAT Directive in Luxembourg following recent ECJ cases. The law entered into force on 31 July 2018, and was published on 10 August 2018. The new rules will provide administrative simplification by enabling the group to file group VAT declarations. The new law will also treat any transaction between group members as free of VAT since such a transaction will be considered to take place between the same legal entity.