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DACbusters – practical tips to minimise the pain of DAC6/MDR

Wednesday, 1 July 2020 10:00 am BST

As you will be aware DAC6 (Directive 2018/822) comes into force on 1 July 2020 introducing new Mandatory Tax Disclosure Rules in the UK (and across the EU). Many of you will already have a...

Blog Post

Double Tax Treaty between Luxembourg and France: Latest Update and Focus on its Main Provisions

08 April 2020

On 6 April 2020, the Luxembourg law ratifying the amendment, signed on 10 October 2019 (the "Amendment"), to the new double tax treaty between France and Luxembourg and its protocol...

Blog Post

DAC 6 implementation in Luxembourg: What's important?

23 March 2020

What kind of arrangements need to be reported? Only certain types of potential harmful arrangements need to be reported. Indeed, three conditions must cumulatively be complied with to fall...

Blog Post

DAC 6 implementation in Luxembourg: What's Important?

23 March 2020

On 21 March 2020, the Luxembourg Parliament (Chambre des Députés) approved the bill n°7465 (the "DAC 6 Bill"), implementing the EU Directive 2018/822 of 25 May 2018 also...

Blog Post

DAC 6 implementation in Luxembourg: What's important?

23 March 2020

What penalties are foreseen? Any intermediary may be subject to a maximum penalty of EUR 250,000 in case of no, late, incomplete or inaccurate reporting to the Luxembourg tax authorities. ...

Blog Post

DAC 6 implementation in Luxembourg: What's important?

23 March 2020

To whom needs to be reported? Generally, the competent authority for the purposes of DAC 6 will be the Luxembourg direct tax authorities (Administration des contributions directes), except...

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