On 28 October 2020, the Luxembourg Tax Authority published updated guidance on DAC6 reporting. The guidance provides a general overview of the reporting requirements and the information to be submitted on reportable arrangements.
The guidance also covers the deadlines for reporting arrangements, including details on the initial deferral of DAC6 reporting that Luxembourg adopted. This includes that the standard 30-day period for reporting begins on 1 January 2021, including in respect of re…