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Germany and Luxembourg announce transitional rules for digital platform reporting obligations under DAC7; other countries retain 31 January 2024 reporting deadline

|Tax Alerts, Information Reporting, Legis ...|Germany, Luxembourg
Germany, Luxembourg

  • The German Federal Tax Office recently announced transitional rules for the reporting obligations under DAC7, extending the original deadline for the 2023 reporting period.
  • Luxembourg Tax Authorities have announced that the deadline for filing the 2023 DAC7 declarations will be postponed to 19 February 2024 (instead of 31 January 2024).
  • Most countries however retain the 31 January 2024 reporting deadline and have provided instructions on the reporting procedure and/or the official reporting scheme…

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