The approved draft laws transpose DAC 8 and DAC 9, introducing new crypto reporting obligations and implementing Pillar Two top-up tax information exchange, among others. 

Luxembourg’s Government Council approved a series of draft laws and regulations on 24 July 2025, including key measures to transpose EU tax directives and implement expanded information exchange requirements.

Among the approvals were draft laws to transpose Council Directive (EU) 2023/2226 (DAC 8) and Council Directive (EU) 2025/872 (DAC 9), targeting reporting obligations for crypto-asset service providers and the exchange of information related to the Top-up tax under Pillar Two.

The DAC 8 transposition introduces new reporting and due diligence obligations for crypto-asset service providers and amends multiple existing laws, including the laws on administrative cooperation in tax matters, the Common Reporting Standard, country-by-country reporting, and cross-border arrangements. A Grand Ducal regulation was also approved to implement provisions concerning the automatic exchange of crypto-asset service provider information.

DAC 9 establishes the framework for the operational implementation of information returns for the Top-up tax under Directive (EU) 2022/2523 (Pillar 2 GMT Directive). The Council approved both the draft transposition law and a related Grand Ducal regulation on Pillar Two filing obligations. Additionally, the Council approved amendments to the amended law of 22 December 2023 on effective minimum taxation and adopted a Grand Ducal regulation implementing Article 50(5) of that law.

The Council also adopted a draft law on the automatic exchange of information returns for the complementary tax, as well as amendments to existing legislation to support operational implementation under DAC 9.

Beyond tax matters, the Council adopted a wide range of draft laws and regulations, including measures on media regulation, political advertising transparency, animal welfare, energy efficiency, digitalisation, and legal profession reform. Notably, the Council:

  • Adopted a draft law supporting a EUR 150 million state contribution to 2026 electricity network costs;
  • Approved new regulations on heat pump installation and operation;
  • Endorsed reforms related to the regulation of the legal professions, including a revised training and examination framework;
  • Approved new laws to align with EU legislation on political advertising transparency and media freedom;
  • Created frameworks for energy renovation of functional buildings and affordable housing reforms;
  • Ratified international agreements on visa exemptions and migrant readmission with Suriname and Belize;
  • Endorsed environmental and climate-related legislation, including battery waste and vehicle emission regulations;
  • Supported the acquisition and operation of the GovSat-2 satellite for government and defence purposes.

The Council also examined national labour market conditions, approved initiatives to advance economic modernisation—including a Space Campus and Automated Driving strategy and endorsed the establishment of a national algorithm register to promote transparency in public-sector decision-making.