Luxembourg: Parliament approves Bill on deferral of DAC 6

28 July, 2020

On 22 July 2020, the Luxembourg Parliament approved Bill No. 7625 for filing and exchanging information on reportable cross-border arrangements under Directive 2018/822/EU (DAC 6) amid COVID-19 pandemic. The Bill includes the following information regarding deferral of DAC 6:

The beginning of the 30-day period for reportable cross-border arrangements will likely be extended from 1 July 2020 to 1 January 2021;
Reporting of historical cross-border arrangements implemented between 25 June 2018 and 30 June 2020 will likely be extended from 31 August 2020 to 28 February 2021; and
The first exchange of information from Luxembourg to other EU member states on reportable cross-border arrangements will likely be extended from 31 October 2020 to 30 April 2021.

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