tax reporting

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

    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…

  • CARF: The New Global Tax Reporting Framework for Crypto

    Last updated: March 2026 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…