On 14 May 2020, the Luxembourg Tax Administration has issued guidelines concerning the mandatory disclosure and exchange of cross-border tax arrangements (DAC6) as per Council Directive (EU) 2018/822 of 25 May 2018. The guidelines describe Object, Information to be exchanged, Deadlines, Electronic data transfer, Contact, and Practical provisions, documents to consult and other useful links.

On 21 March 2020, the Luxembourg Parliament approved draft law 7465 implementing the Council Directive (EU) 2018/822. The provision of the guidelines generally applies from 1 July 2020.