Insights

Law Transposing DAC8 Adopted by Luxembourg Parliament

Oliver Hoor 27 Mar 2026

An overview by ATOZ Tax Advisers, Taxand Luxembourg

The Luxembourg Parliament has recently adopted the law implementing Council Directive (EU) 2023/2226, also known as DAC8, amending Directive 2011/16/EU on administrative cooperation in the field of taxation. DAC8 has applied as from 1 January 2026, with 2026 being the first reporting year.

DAC8 pursues two key objectives:

• Expanding tax transparency and the exchange of information by introducing new categories of reportable transactions, in particular those involving crypto‑assets; and
• Updating and consolidating the various information‑exchange mechanisms introduced through successive amendments to the DAC framework.

Oliver R. Hoor and Marie Bentley from our Luxembourg member firm ATOZ Tax Advisers have recently published an alert, providing an overview of DAC8’s key implications, which can be read here.

Article tags

DAC 6 | EU | Law | Luxembourg | Reporting | Tax