n 8 August 2019, the Luxembourg government filed Bill of law No 7465 ( »DAC 6 Bill ») implementing the provisions of the Council Directive (EU) 2018/822 (the “Directive”), commonly called DAC 6.
The DAC 6 Bill requires certain intermediaries to report to their tax authorities cross-border arrangements that contain at least one of the hallmarks laid down in the DAC 6. First reporting should be made by 31 August 2020 regarding reportable cross-border arrangements for which the first step was implemented between 25 June 2018 and 30 June 2020.
This newsflash summarises the reporting obligations introduced by the DAC 6 Bill which will be applicable to Luxembourg intermediaries.
Vous devez être connecté pour ajouter un commentaire.
Vous devez être membre pour ajouter un contenu à vos favoris.
Déjà membre ? Connectez-vous :
Pas encore inscrit ?Créez votre compte