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Luxembourg Tax Authority revises MDR guidance

On 4 May 2022, the Luxembourg Tax Authority issued revised guidance (the revised Guidance) addressing the European Union (EU) Directive on the mandatory disclosure rules (MDR) and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 July 2020.

Guidance was first issued in May 2020 and was subsequently updated. The newly released revised Guidance is now presented in the form of Frequently Asked Questions (FAQs) and covers certain aspects that were not addressed previously.

Source EY

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