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By Jean-Marc GROELLY, Partner Johan Léonard, Partner, NautaDutilh Avocats Luxembourg
On 8 August 2019, the Luxembourg government tabled Bill No 7465 (the "Bill") implementing Council Directive (EU) 2018/822 ("DAC 6") on mandatory disclosure obligations for intermediaries and taxpayers relating to certain cross-border arrangements. The Luxembourg government decided not to extend the minimum requirements set by DAC 6. The Bill must now pass through the legislative process and is thus subject to amendment.
Reporting obligations
The reporting obligations apply primarily to intermediaries, defined as any person designing, marketing, organising, making available for implementation or managing the...
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