ARTICLE
18 August 2020

Luxembourg Extends DAC 6 Reporting Deadlines

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NautaDutilh Avocats Luxembourg

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NautaDutilh is an international law firm specialising in Luxembourg, Belgian and Dutch law. The firm was founded in 1724 and is one of the largest in the Benelux. More than 400 lawyers, notaries and tax advisers work at the firm’s offices in Luxembourg, Brussels, Amsterdam, Rotterdam, London and New York.
By the Act of 25 March 2020, Luxembourg implemented Directive 2018/822 amending Council Directive 2011/16/EU as regards mandatory automatic exchange of information...
Luxembourg Coronavirus (COVID-19)

By the Act of 25 March 2020, Luxembourg implemented Directive 2018/822 amending Council Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (known as "DAC6"). 

Cognizant of the fact that the COVID-19 pandemic would make it difficult to meet the initial deadlines, the European Union adopted Directive 2020/876 of 24 June 2020, which allows Member States to defer the time limits for filing and exchanging information on reportable cross-border arrangements. 

Further to Directive 2020/876, Luxembourg adopted the Act of 24 July 2020 amending the Act of 25 March 2020 by offering extensions.

> A brief description of the available extensions can be found by following this link.

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