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On 19 March 2026, the Luxembourg Parliament adopted the law implementing Council Directive (EU) 2023/2226 of 17 October 2023, also known as DAC8, amending Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC8 applies as from 1 January 2026, with 2026 being the first reporting year.
DAC8 pursues two key objectives:
(i) expanding tax transparency and the exchange of information by introducing new categories of reportable transactions, in particular those involving crypto‑assets; and
(ii) updating and consolidating the various information‑exchange mechanisms introduced through successive amendments to the DAC framework.
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.
