ARTICLE
2 September 2022

Tax Authorities' FAQ On DAC6

EH
ELVINGER HOSS PRUSSEN, société anonyme

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Independent in structure and spirit, Elvinger Hoss Prussen guides clients on their most critical Luxembourg legal matters. Committed to excellence and creativity in legal practice, our firm delivers the best possible advice for businesses, institutions and entrepreneurs, playing a unique role in the development of Luxembourg as a financial centre.
On 4 May 2022, the Luxembourg tax authorities published a Frequently Asked Questions ("FAQ") on the mandatory disclosure rules introduced in Luxembourg law on 25 March 2020.
Luxembourg Tax
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On 4 May 2022, the Luxembourg tax authorities published a Frequently Asked Questions ("FAQ") on the mandatory disclosure rules introduced in Luxembourg law on 25 March 2020.

The FAQ includes clarifications already brought by the Luxembourg tax authorities in May 2020 but also new ones.

Amongst other things, the FAQ provides useful clarifications on:

  • the impact of Brexit;
  • certain hallmarks and the Main Benefits Test ("MBT");
  • the declaration in the income tax returns;
  • the declaration and notification obligations.

For more background on this topic, please check out the article dated of 23 March 2020.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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