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On 30 June 2023, the Luxembourg tax authority issued the updated guidance in form of an FAQ (the “Guidance”) on the law implementing the EU Directive on the mandatory disclosure rules and exchange of cross-border tax arrangements (“DAC 6”). The Guidance contains welcome clarifications concerning hallmarks C1 and E3, as well as an explanation regarding the notification obligations of persons covered by the legal professional privilege.

At Grant Thornton, we understand that transfer pricing plays a crucial role as your business concentrates on growth post-COVID. Our experienced transfer pricing experts can help navigate your business through the economic impact of COVID. Contact Jean-Nicolas Bourtembourg, Partner, Grant Thornton Luxembourg.