The Luxembourg tax authority has revised its Common Reporting Standard FAQ document and introduced a new User Manual and reporting schema, both taking effect from 1 January 2027
Luxembourg’s Direct Tax Administration (ACD) has updated the Frequently Asked Questions relating to the Common Reporting Standard (CRS FAQ), which is based on the amended law of 18 December 2015 on the CRS.
The revised FAQ document includes an additional question under point 5, “Declaration / Reporting”, along with an update to question 1.1 under point 1, “General Provisions”. Questions 5.2, 5.4 and 5.7 under point 5 have also been updated.
Alongside the FAQ revision, the ACD has published a new User Manual, which will replace Circular ECHA – No. 4 of 10 August 2020 as the practical guide to the CRS reporting procedure from 1 January 2027. The new reporting schema has been incorporated into the User Manual.
From the same date, the new AEOI_LUX_V3.0 xsd schema will come into force for all CRS declarations submitted. Circular ECHA – No. 4 of 10 August 2020 and the AEOI_LUX_V2.0.xsd schema will continue to apply to all CRS declarations submitted up to 31 December 2026.
Further general information is available under the “Electronic Exchanges” section, in the subsection “Common Reporting Standard (CRS)”, on the ACD’s website.
This announcement was made on 11 September 2026.
