Directive 2018/822

Tax Reporting

EU Tax Simplification Package 2026: What the DAC Recast Means for DAC6, DAC7 and CESOP Reporting
June 25, 2026

Last updated: June 2026 The first thing a reporting team does wrong with the EU tax simplification package is treat it as a deadline. It is not. On 24 June 2026 the European Commission published two proposals, a Direct Taxation Omnibus and a recast of the Directive on Administrative Cooperation, and a proposal changes nothing…
Tax Reporting

DAC6 Reporting in Luxembourg: A Practical Guide to Mandatory Disclosure Rules
April 3, 2026April 3, 2026

Last updated: April 2026 Miss a DAC6 filing in Luxembourg and the Administration des contributions directes (ACD) can impose penalties of up to EUR 250,000. That is not a theoretical risk. The ACD has been actively reviewing filings since the regime went live, and firms that failed to report cross-border arrangements during the initial retroactive…