On 4 May 2022, the Luxembourg Tax Authorities has updated guidelines concerning the mandatory disclosure and exchange of cross-border tax arrangements (DAC6) as per Council Directive (EU) 2018/822 of 25 May 2018.
The guidance mainly covers frequently asked question (FAQ) on DAC6, and also cover certain hallmarks listed in the appendix to the law of 25 March 2020 relating to cross-border arrangements that must be subject to statement.
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