Updated guidelines regarding DAC6 in Luxembourg

Luxembourg

On 17 February, the Luxembourg Tax Authorities published updated guidance regarding the interpretation of DAC6 rules in Luxembourg.

In short, the latest updates are:

  • A confirmation that the UK should no longer be considered a Member State for DAC6 purposes (without the need to reconsider DAC6 analysis previously made);
  • The notion of “participant” to an arrangement has been clarified, along with the definition of marketable arrangements; and
  • Clarifications regarding some practicalities when completing the DAC6 report via myGuichet have been added.

More details may be found here.

Our specialised DAC6 team is at your disposal for any DAC6 advice or assistance.