Disclosure of cross-border arrangements by intermediaries: DAC 6 implementation in Luxembourg

On 8 August 2019, the Luxembourg government filed Bill of law No 7465 (''DAC 6 Bill'') implementing the provisions of the Council Directive (EU) 2018/822 (the “Directive”), commonly called DAC 6.

12/08/2019

The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6. First reporting should be made by 31 August 2020 regarding reportable cross-border arrangements for which the first step was implemented between 25 June 2018 and 30 June 2020.

This newsflash summarises the reporting obligations introduced by the DAC 6 Bill which will be applicable to Luxembourg intermediaries. Please click on the link below to read the entire Newsflash.

 

Please click here to download the full Newsflash

 

You will find content about:

Identification of the persons subject to the reporting obligations
Identification of a cross-border reportable arrangement
Information to be reported
Reporting process
Penalties
Our concluding remarks

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