The European Council has decided to postpone the deadlines for the exchange of information under the so-called DAC-6 Directive (EU) 2018/822 on the exchange of information on cross-border tax arrangements by six months. The Commission's initial proposal on this...

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DAC 6 Luxembourg Law now voted

The Luxembourg Parliament voted to approve the Bill (n°7465) implementing the Directive (EU) 2018/822 on mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements ("DAC 6"). DAC 6 Law will apply as from 1...

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ATAD II – Law adopted

The Luxembourg Parliament voted to approve the law implementing the EU Anti Tax Avoidance Directive regarding hybrid mismatches with third countries (“ATAD 2”) into Luxembourg domestic law (the “Law”).

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