The government of Luxembourg has submitted a draft bill to the Parliament for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). The DAC9 provides:
- New rules to facilitate the exchange of information with respect to top-up tax information returns and the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523 (Pillar 2 GMT Directive);
- The new rules enable the central filing of the top-up tax information return b…