Luxembourg’s CDC Law extends automatic information exchange to crypto-asset transactions. It imposes reporting obligations on service providers and updates key tax cooperation legislation.
Luxembourg’s Direct Tax Administration (ACD) has outlined the key legislative changes introduced by the law implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) of 27 March 2026.
The Law of 27 March 2026 on the Automatic and Mandatory Exchange of Information Reported by Crypto-Asset Service Providers (CDC Law) (Mémorial A No. 144) transposes Council Directive (EU) 2023/2226 of 17 October 2023. This amends Directive 2011/16/EU on automatic and mandatory exchange of information in the tax field, establishing a dedicated reporting framework for crypto-assets in Luxembourg.
Under the CDC Law, the scope of automatic information exchange now includes crypto-asset transactions, with due diligence and reporting obligations for crypto-asset service providers. These obligations apply whether the providers are authorised under Regulation (EU) 2023/1114 (MiCA) or have a sufficient connection to Luxembourg.
The CDC Law also updates existing legislation, including:
- the amended law of 29 March 2013 on administrative cooperation in the tax field;
- the amended law of 18 December 2015 on the Common Reporting Standard (NCD Law);
- the amended law of 23 December 2016 on country-by-country reporting (CbCR Law);
- the amended law of 25 March 2020 on reportable cross-border arrangements (DAC6 Law); and
- the law of 16 May 2023 on the automatic and mandatory exchange of information reported by Platform Operators (DAC7 Law).
Earlier, Luxembourg enacted a new law implementing EU Directive 2023/2226 (DAC8) on 27 March 2026.
