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 that the professionals benefitting from a professional secrecy privilege will have as well to notify any other relevant intermediary (itself subject to reporting), and if there is none, the taxpayer itself. As mentioned above, when the notification is made to the taxpayer itself appropriate information will also have to be provided to such taxpayer. 

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