CARF reporting in Luxembourg starts with the data a crypto-asset platform is already generating in 2026. The Law of 27 March 2026 (Mémorial A No. 144), which transposes Directive (EU) 2023/2226 (DAC8) and brings the OECD Crypto-Asset Reporting Framework into Luxembourg tax law, makes the calendar year 2026 the first reporting period. Reporting crypto-asset service…
Miss a DAC6 filing in Luxembourg and the Administration des contributions directes (ACD) can impose penalties of up to EUR 250,000. The ACD has been reviewing filings since the regime went live, including cross-border arrangements falling within the initial retroactive lookback period. For tax advisers, law firms, banks, and fund administrators in Luxembourg, DAC6 is…
If you are a Luxembourg Platform Operator required to register with the ACD and have not done so, the applicable registration deadline has been missed. Luxembourg exceptionally extended the filing deadline for the 2023 report to 19 February 2024. The 2024 report was due on 31 January 2025 and the 2025 report was due on…