On 26 January 2021, the Luxembourg Ministry of Finance published Grand-Ducal Regulation of 22 January 2021 in the Official Gazette amending Grand-Ducal Regulation of 13 February 2018. The Regulation updates the list of jurisdictions for exchanging Country-by-Country (CbC) reports.
The Regulation added Andorra, Monaco, Panama and Seychelles to the list of jurisdictions for the fiscal year beginning on or after 1 January 2018.
The Regulation is effective from 30 January 2021 and the CbC reporting concerns fiscal years beginning on 1 January 2018 or after that date.