On 14 October 2020, the Luxembourg Tax Administration has issued updated guidelines concerning the mandatory disclosure and exchange of cross-border tax arrangements (DAC6) as per Council Directive (EU) 2018/822 of 25 May 2018. DAC6 is effective from 1 July 2020, but will also cover measures that started being implemented after 24 June 2018. On 22 July 2020, the deadline for the filing and exchange of information in Luxembourg on cross-border arrangements under DAC6 was deferred for 6 months.
The new guidance prescribes details regarding the submission of DAC6 reports via
- Direct and manual entry of information within the process model on the MyGuichet platform; and/or
- Direct submission of an XML file.
The availability of both means of the declaration is scheduled for 1 January 2021.