DAC6 Reporting in Luxembourg: A Practical Guide to Mandatory Disclosure Rules
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…