COVID-19: Luxembourg extends DAC6, CRS and FATCA reporting deadlines
Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 amending the EU Directive on Administrative Cooperation to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic was presented to Parliament.
Yesterday, the draft law implementing the optional deadline extensions of EU Directive of 24 June 2020 amending the EU Directive on Administrative Cooperation to address the urgent need to defer certain time limits for the filing and exchange of information in the field of taxation because of the COVID-19 pandemic was presented to Parliament.
The draft law introduces mainly a 6 month deadline extension for reporting under the mandatory disclosure regime applicable to tax intermediaries (DAC6) and a 3-month deadline extension for reporting under both the Common Reporting Standards and the Foreign Account Tax Compliance Act.
Discover more: COVID-19: Luxembourg extends DAC6, CRS and FATCA reporting deadlines
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