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FATCA and CRS Alert 2017-02

FATCA and CRS Alert 2017-02

The Grand-Ducal regulation dated 24 March 2017, which amending amends the Grand-Ducal regulation of 15 March 2016 implementing article 2 §4 of the law of 18 December 2015 regarding the Common Reporting Standard (CRS), has been published.



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Luxembourg Grand-Ducal regulation on CRS list of Reportable Jurisdictions released

On 24 March 2017, The the Luxembourg tax authorities published on 24 March 2017 the Grand-Ducal regulation issuing the official list of Reportable Jurisdictions for CRS purposes in Luxembourg according to Annex 1 Section VIII D) 5) of the law of 18 December 2015 regarding CRS.

The list of Reportable Jurisdictions with which Luxembourg intends to exchange information as of 2017 is as follows:

1. Argentina
2. Austria
3. Barbados
4. Belgium
5. Bulgaria
6. Colombia
7. Croatia
8. Curacao
9. Cyprus
10. Czech Republic
11. Denmark
12. Estonia
13. Faroe Islands
14. Finland
15. France
16. Germany
17. Gibraltar
18. Greece
19. Greenland
20. Guernsey
21. Hungary
22. Iceland
23. India
24. Ireland
25. Isle of Man
26. Italy
27. Jersey
28. Latvia
29. Liechtenstein
30. Lithuania
31. Malta
32. Mexico
33. Montserrat
34. Netherlands
35. Niue
36. Norway
37. Poland
38. Portugal
39. San Marino
40. Seychelles
41. Slovak Republic
42. Slovenia
43. South Africa
44. South Korea
45. Spain
46. Sweden
47. Romania
48. United Kingdom

Source: Luxembourg List of Reportable Jurisdictions

For further information, please do not hesitate to contact us.

Any tax advice in this communication is not intended or written by KPMG to be used, and cannot be used, by a client or any other person or entity for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing, or recommending to another party any matters addressed herein.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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