DAC6 Country Profile: Luxembourg

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Luxembourg Chamber of Deputies
In light of the COVID-19 pandemic, Luxembourg has taken the decision to defer DAC6 reporting by six months

Each EU Member State had until 31 December 2019 to transpose the DAC6 into local laws and legislation. A letter of formal notice was issued by the EU Commission to 15 EU Member States detailing the infringements of DAC6 application into local law.

We are publishing a series of guides on how each EU member state is implementing DAC6. These guides will cover each country’s decision regarding postponing DAC6 reporting by up to six months. The guide provides a preview to our full up-to-date country-by-country guide to DAC6.

Our next guide focusses on the Luxembourg’s implementation of DAC6.

Has Luxembourg implemented DAC6?

Legislation Details

Luxembourg’s tax authority, Ministere des Finances (Ministry of Finance), published DAC6 legislation, called Loi du 25 mars 2020 relative aux dispositifs transfrontières devant faire l’objet d’une déclaration (Law of 25 March 2020 on cross-border arrangements to be reported), on 25 March 2020. 

Taxes covered

Luxembourg’s legislation covers cross-border arrangements. The legislation is in line with the EU Directive and does not include domestic arrangements or any additional hallmarks.

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DAC6 resource page

VinciWorks regularly publishes helpful guides, on-demand webinars and articles related to DAC6. These resources are regularly updated as HMRC and other authoritative bodies update their guidance on DAC6 implementation. We will also be adding all of our DAC6 country profiles to the resource page.

You can view all of our DAC6 compliance resources by clicking on the button below.

DAC6 resource page