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Germany and Luxembourg extend DAC7 reporting deadline; other countries retain original deadline

  • Germany and Luxembourg have announced transitional rules for digital platform reporting obligations under DAC7.
  • The German Federal Tax Office has extended the original deadline for the 2023 reporting period.
  • Luxembourg Tax Authorities have also announced transitional rules for reporting obligations.

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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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