Luxembourg has updated its country-by-country (CbC) reporting list, adding four jurisdictions. The changes are set out in the Grand-Ducal Regulation of 13 March 2026, published in Official Gazette No. A 134 on 16 March 2026.
Luxembourg has updated the list of jurisdictions with which its tax authorities exchange country-by-country (CbC) reports, as set out in the Grand-Ducal Regulation of 13 March 2026 and published in Official Gazette No. A 134 on 16 March 2026.
The following countries have been added to the list:
| Country | Region |
| Dominican Republic | Caribbean |
| Mongolia | Asia |
| Senegal | Africa |
| Tunisia | Africa |
The regulation amends the February 2018 framework established under the Law of 23 December 2016 on automatic exchange of tax information.
The update aligns Luxembourg with Council Directive (EU) 2016/881 on administrative cooperation and transparency.
The regulation was issued by Grand Duke Guillaume following a report from Finance Minister Gilles Roth and consultations with the Chamber of Commerce and the Council of State.
Earlier, Luxembourg published the Grand-Ducal Decree of 6 June 2025 in the Official Gazette, amending the list of partner jurisdictions for the exchange of financial account information under the Common Reporting Standard (CRS).