Luxembourg: DAC 6 reporting guidelines released

Luxembourg: DAC 6 reporting guidelines released

The Luxembourg tax authorities on 14 October 2020 added new guidelines relating to the mandatory reporting requirements for cross-border tax planning arrangements (referred to “DAC 6” for the EU directive on administrative cooperation).


The DAC 6 portal (French) and a user guide (French) [PDF 3.14 MB] are now available and include information on a new process that will allow companies to report arrangements that are within the scope of the amended law of 25 March 2020 implementing DAC 6. 

Intermediaries and relevant taxpayers will have two ways to file DAC 6 reports: 

  • A dedicated form on 
  • A “drag and drop” system allowing for the submission of a dedicated XML file  

The Luxembourg tax authorities stated that both solutions will be available from 1 January 2021. 

Read an October 2020 report prepared by the KPMG member firm in Luxembourg

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