Since 1 January 2021, concerned taxpayers and intermediaries must comply with DAC6’s reporting requirements.
DAC6 reports are filed on MyGuichet, either by completing an online form or uploading an xml file. LuxTrust access is required.
In case of non-compliance with DAC6, intermediaries and/or taxpayers may be subject to penalties of up to EUR250,000 per unreported/late or false reporting in Luxembourg.
Reports must be sent to the tax authorities within 30 days beginning when:
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