Luxembourg Publishes Law for DAC6 Deferral

Luxembourg has published in the Official Gazette the Law of 24 July 2020 to provide for the deferral of the initial deadlines for the reporting of cross-border arrangements (DAC6). This includes:

• the standard 30-day period for reporting begins on 1 January 2021, including in respect of reportable arrangements between 1 July 2020 and 31 December 2020;
• the deadline for reporting historical arrangements between 25 June 2018 and 30 June 2020 is extended to 28 February 2021; and
• the deadline for…