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> > > Luxembourg Implements the Mandatory Disclosure Regime (DAC 6): Moving towards DAC 6 readiness

Luxembourg Implements the Mandatory Disclosure Regime (DAC 6): Moving towards DAC 6 readiness

Droit fiscal

Date : 17/03/2020 Horaires : 14h00-17h00(accueil à partir de 13h30) Lieu : Novotel Kirchberg


On 26 July 2019, the Luxembourg parliament adopted the draft law for implementing DAC 6 into Luxembourg internal law. DAC 6 requires tax intermediaries to report certain cross-border arrangements that contain at least one of the hallmarks (that are characteristics or features of cross-border arrangements) defined in the Directive.

It is common knowledge that the investment and business activities of Luxembourg companies often have a cross-border dimension. In all these cases, the question needs to be answered as to whether or not a particular piece of advice is reportable. Therefore, the potential reporting obligations under the mandatory disclosure regime will become an integral part of each and every tax analysis, impacting not only tax advisers but also lawyers, accountants and, ultimately, taxpayers themselves. In this regard, the vague definitions and concepts used in DAC 6 for the determination of reportable cross-border arrangements can be unclear at times

This conference aims at providing participants with a clear overview of the new mandatory disclosure regime (“MDR”), how to determine reportable arrangements in practice and how intermediaries and taxpayers should prepare. The focus of the conference will be on Alternative Investments (Private Equity, Real Estate, Infrastructure, etc.) and multinational groups in Luxembourg.




1:30 PM – 2:00 PM         Registration

2:00 PM – 3:30 PM         The New Mandatory Disclosure Regime (DAC 6)

  • Purpose and design principles of the mandatory disclosure regime
  • Key features of the mandatory disclosure regime
  • Analysing the hallmarks that may trigger reporting obligations
  • The importance of the main benefit test (“MBT”) when determining reportable cross-border arrangements
  • Considerations regarding the links between the MBT and anti-abuse legislation
  • How to prepare for and manage reporting obligations in practice (intermediaries vs. taxpayers)
  • Intermediaries navigating between penalties for non-compliance and penalties for the violation of professional secrecy
  • Practical case studies

Oliver R. Hoor, Tax Partner, ATOZ Tax Advisers

 3:30 PM – 4:00 PM         Coffee break

4:00 PM – 4:20 PM         The implementation of DAC 6 across Europe – A Snapshot

  • Implementation status of DAC 6 in EU Member States
  • Main features of DAC 6 regimes in selected jurisdictions

Fanny Bueb, Tax Director, ATOZ Tax Advisers

4:20 PM – 4:40 PM        Managing the implementation of DAC 6 in Europe: Case study of a multinational group

  • Sharing the experience of an early adopter (approaches in different jurisdictions/of different advisers)
  • Development of a robust DAC 6 process and policy across Europe
  • Implementation of adequate IT solutions

Linda Taing, Tax Manager, Global Tax Operations & Strategy, Multinational

4:40 PM – 5:00 PM        ALFI Guidelines on the Mandatory Disclosure Regime (DAC 6)

  • Purpose of the guidelines
  • Overview of key approaches
  • Considerations regarding the Luxembourg fund industry

Vilma Domenicucci, Senior Tax Adviser, ALFI

5:00 PM – 5:05 PM         Closing remarks


Prix: 295 € HTVA


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