Luxembourg implements the mandatory disclosure regime (DAC 6): moving towards DAC 6 readiness


Mardi 17 mars | de 14h00 à 17h00 | Novotel Kirchberg

On 26 July 2019, the Luxembourg parliament adopted the draft law for implementing DAC 6 into Luxembourg internal law. DAC 6 requires tax intermediaries to report certain cross-border arrangements that contain at least one of the hallmarks (that are characteristics or features of cross-border arrangements) defined in the Directive.

It is common knowledge that the investment and business activities of Luxembourg companies often have a cross-border dimension. In all these cases, the question needs to be answered as to whether or not a particular piece of advice is reportable. Therefore, the potential reporting obligations under the mandatory disclosure regime will become an integral part of each and every tax analysis, impacting not only tax advisers but also lawyers, accountants and, ultimately, taxpayers themselves. In this regard, the vague definitions and concepts used in DAC 6 for the determination of reportable cross-border arrangements can be unclear at times.


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