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…
On 9 September 2026 the Bundeszentralamt fuer Steuern (BZSt) issued CRS Newsletter 04/2026, and it carries four items relevant to BZSt CRS reporting. The Federal Ministry of Finance has published an English translation of the BMF-Schreiben that fixes the officially prescribed dataset and interface; the BMF-Schreiben dated 14 January 2026 requires version 2.0 for transmissions…
Miss a COREP remittance by one day and the CSSF will notice. Miss a CRS filing deadline and the ACD will notice even faster. Q2 is the quarter where annual filings, quarterly prudential reports, and ongoing transaction reporting obligations all converge on the same teams, often the same individuals, at the same time. The density…
Introduction The Crypto-Asset Reporting Framework (CARF) represents a fundamental shift in how crypto-asset transactions are reported across borders for tax purposes. Developed by the OECD and endorsed by the G20, CARF establishes a common standard for automatic exchange of information about crypto-asset transactions – similar in scope to the Common Reporting Standard (CRS) that transformed…