Luxembourg details crypto-asset reporting rules under DAC8
Luxembourg’s Direct Tax Administration (ACD) has outlined the key legislative changes introduced by the law implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) of 27 March 2026. The Law of
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Luxembourg enacts DAC8 crypto reporting rules
Luxembourg has enacted a new law implementing EU Directive 2023/2226 (DAC8) on 27 March 2026, setting out reporting requirements for Crypto-Asset Service Providers (CASPs). The rules take effect from 1 January 2026 and apply to both authorised
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Luxembourg: Parliament adopts DAC8 crypto-asset reporting rules
Luxembourg’s parliament passed a law implementing EU Directive 2023/2226 (DAC8), introducing stricter reporting and due diligence requirements for crypto-asset service providers (CASPs). Under the law, CASPs must collect users’ tax residency,
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Luxembourg updates jurisdictions list for the exchange of financial information under CRS
Luxembourg issued the Grand-Ducal Decree of 13 March 2026, officially published in the Journal Officiel du Grand-Duché de Luxembourg (Mémorial A) on 16 March 2026, updating the list of partner jurisdictions for the exchange of financial account
See MoreLuxembourg ratifies amending protocol to tax treaty with Georgia
Luxembourg published the Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia. The protocol, signed on 3 July 2025, replaces Article 27 (Exchange
See MoreLuxembourg ratifies amending protocol to tax treaty with San Marino
Luxembourg has ratified an amendment to the Convention with San Marino for the avoidance of double taxation on income and capital on 10 March 2026, updating the original agreement signed on 27 March 2006 and previously amended by the 2009 Rome
See MoreLuxembourg expands CbC reporting exchange list with four new jurisdictions
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
See MoreLuxembourg: Parliament approves tax treaty protocol with Georgia
Luxembourg’s parliament has approved the law ratifying the amending protocol to the 2007 income and capital tax treaty between Luxembourg and Georgia. The Council of State voted on 25 February 2026 to waive the second constitutional vote,
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Philippines, Luxembourg negotiate for new income tax treaty
The Philippines and Luxembourg, during the bilateral meeting on 18 February 2026, held talks regarding the establishment of a new income tax treaty The discussions aimed at strengthening collaboration in trade and investment, creative industries,
See MoreLuxembourg: Chamber of Deputies ratifies updated tax treaty with San Marino
Luxembourg’s Chamber of Deputies approved the ratification of the protocol to the 2006 income and capital tax treaty with San Marino on 11 February 2026. The two countries signed an amending protocol to their 2006 tax treaty on 14 May 2025,
See MoreLuxembourg: Chamber of Deputies approve amending protocol to tax treaty with Georgia
Luxembourg’s Chamber of Deputies approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Georgia on 11 February 2026. Under the amendment, Article 27 of the treaty is replaced to align the exchange of
See MoreLuxembourg: Tax Authority publishes 2025 EUR reference exchange rates
The Luxembourg Administration of Direct Tax has issued Circular L.G.-A No. 60bis/11 on 27 January 2026, providing the reference exchange rates of the euro for the year 2025. The rates, which include both year-end (31 December 2025) and annual
See MoreLuxembourg: Council of State approves amending protocol to tax treaty with Georgia
Luxembourg's Council of State approved the amending protocol to the 2007 income and capital tax treaty with Georgia on 20 January 2026. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of information. It
See MoreLuxembourg: Council of State approves amending protocol to tax treaty with San Marino
Luxembourg’s Council of State has approved the ratification of the amending protocol to the 2006 income and capital tax treaty with San Marino on 20 January 2026. The two countries signed an amending protocol to their 2006 tax treaty on 14 May
See MoreLuxembourg: Parliament approves revised carried interest tax framework
Luxembourg’s Chamber of Deputies has approved a reform that clarifies and modernises the tax treatment of carried interest, building on rules initially introduced on 24 July 2025. The reform seeks to strengthen the nation's financial appeal by
See MoreLuxembourg publishes 2026 municipal tax multipliers
Luxembourg has gazetted the municipal rate multipliers for commercial and property taxes for the 2026 tax year. The published tables also provide details of deliberation dates and Grand Ducal approvals throughout 2025, offering transparency on
See MoreLuxembourg: Government Council updates CbC reporting jurisdiction list
Luxembourg’s Government Council chaired by Prime Minister Luc Frieden, met on 16 January 2026 to review international, European, economic, social and financial policy matters and to adopt a series of legislative and regulatory measures. Among
See MoreLuxembourg: Tax Authority publishes Pillar 2 online filing guidance
The Luxembourg Administration of Direct Tax has issued guidance on Pillar 2 global minimum tax filings, covering registration and submission of Global Information Returns (GIR) and Supplementary tax returns. The guidance includes links to XML
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