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.
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...
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