Bill Implementing DAC6
On 8 August 2019, the Luxembourg Government tabled a new Bill of Law 7465 ("Bill") before the Luxembourg Parliament (Chambre des députés) implementing the so-called "DAC6" (EU Directive 2018/822 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements) into Luxembourg domestic law.
DAC6 requires EU "intermediaries" (or taxpayers) to report cross-border arrangements that strongly present a risk of tax avoidance or abuse.The Bill will enter into force once it is approved by the...
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