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).