DAC6 in Luxembourg, reportable cross-border arrangements.
Financial Services Luxembourg assists the identification and reporting of cross-border arrangements subject to DAC6: hallmark analysis, preparation and filing of the return. The legal analysis of sensitive situations is coordinated with your lawyer. FSL handles reporting and operational compliance; regulated legal advice and authorisations (CSSF) are coordinated with our partner lawyers.
Reply within 24 h · NDA on request before any confidential document
DAC6 in Luxembourg is the mandatory disclosure regime, transposing Directive (EU) 2018/822, under which intermediaries and, in some cases, taxpayers report to the tax authorities certain cross-border arrangements that bear hallmarks of tax planning. Purely domestic arrangements are outside its scope. Concerned intermediaries and taxpayers must file within the deadlines set by the Luxembourg transposition rules.
Directive (EU) 2018/822 (DAC6) amending Directive 2011/16/EU; Luxembourg transposition by the law of 25 March 2020. Filing via the ACD platform.
Key takeaway
- DAC6 targets certain cross-border arrangements bearing hallmarks.
- Reporting deadlines are short from the trigger event.
- Financial Services Luxembourg prepares and files; sensitive legal analysis is coordinated.
Who this is for
- Intermediaries (advisers, providers) and concerned taxpayers
- Groups carrying out cross-border transactions
- Holdings and investment structures
What we do
- DAC6 hallmark analysis on your transactions
- Preparation and filing of the return
- Obligation and documentation tracking
- Coordination of legal analysis with the lawyer
Ready to structure your dac6 reporting?
First reply within 24 working hours, from a named adviser. Firm quote within 48 working hours once the scope is defined. NDA on request before any confidential document.
Official sources and verification
This page is published under the editorial responsibility of Mickaël LOC for Financial Services Luxembourg (business permit 10077274). The rules cited should be checked against competent authorities and the circumstances of the case.
Frequently asked questions
Who must report under DAC6?
In principle intermediaries (advisers, providers); failing that, the concerned taxpayer. We determine your obligation case by case.
What are the deadlines?
Reporting must occur within a short period (generally 30 days) from the trigger event. We track the deadlines for you.
Request a quote: DAC6 reporting
First reply within 24 working hours, from a named adviser. NDA on request before any confidential document.