News und aktuelle Statements

DAC 6: Luxembourg Is Extending Reporting Deadline/Situation for Germany Remains Uncertain

  On 27 July 2020, Luxembourg has published a law amending the reporting deadline regarding cross-border tax arrangements in Mémorial A No. 638. Therefore, the following reporting deadlines apply in Luxembourg:   If the first step of an arrangement was implemented between 25 June 2018 and 30 June 2020, reporting can be made by...

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AIQUNITED unterstützt die Resolution der Deutsch-Luxemburgischen Wirtschaftsinitiative (DLWI) hinsichtlich der Aussetzung der Verständigungsvereinbarung über die 19-Tage Regelung für die Deutsch-Luxemburgischen Grenzgänger

Leider ist der Eintrag nur auf Deutsch verfügbar For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.      ...

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Amending Directive 2018/822/EU (“DAC 6”) in Luxembourg

Scope and Regulatory Facts In its fifth Directive 2018/822/EU (generally referred to as “DAC 6”) amending Directive 2011/16/EU on disclosure requirements for cross-border tax arrangements of 25 May 2018, the Council of the European Union requires the Member States to implement statutory reporting obligations for cross-border (tax) arrangements...

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