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An overview by ATOZ Tax Advisers, Taxand Luxembourg
The government of Luxembourg has recently published draft law No. 8591, transposing EU Directive 2025/872, also known as DAC9, amending the directive on administrative cooperation in the field of taxation (DAC), for the ninth time. It aims to facilitate compliance with the filing obligations of companies under the 2022 Pillar Two directive to ensure a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the EU.
The draft law introduces targeted amendments to the existing Luxembourg Pillar Two law with a focus on easing the compliance burden and clarifying the treatment of deferred taxes for Pillar Two purposes. In line with DAC9, Luxembourg has also established the foundation for a system for tax authorities to exchange Pillar Two information with each other.
Andreas Medler from our Luxembourg member firm ATOZ Tax Advisers has outlined the key elements of this draft law and its implications for business here.
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