DAC 6 implementation in Luxembourg: What's important?

What kind of arrangements need to be reported?

23 March 2020

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Only certain types of potential harmful arrangements need to be reported. Indeed, three conditions must cumulatively be complied with to fall within the scope of reportable arrangements within the meaning of the DAC 6 Law.

Keywords EU, European Union, Tax Legislation and Policy

Languages English

Topics Tax

Countries Belgium, Croatia, France, Germany, Hungary, Italy, Luxembourg, Netherlands, Poland, Spain

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