23 March 2020

Temporary measures allowing for meetings of shareholders and other corporate bodies of Luxembourg companies in writing/electronic form or video/teleconference

In response to the current situation and in an effort to curtail the spread of the Coronavirus, COVID-19, the Grand Duke of Luxembourg decided, pursuant to article 32(4) of the Luxembourg...

23 March 2020

DAC 6 implementation in Luxembourg: What's important?

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. ...

23 March 2020

DAC 6 implementation in Luxembourg: What's important?

When has the reporting to be made?

1.1 General rule for intermediaries

The report to the Luxembourg tax authorities should be made within 30 days from the earliest of the following dates...

23 March 2020

DAC 6 implementation in Luxembourg: What's important?

23 March 2020

DAC 6 implementation in Luxembourg: What's important?

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...