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An analysis by ATOZ Tax Advisers, Taxand Luxembourg
Andreas Medler and Marie Bentley from ATOZ Tax Advisers, Taxand Luxembourg have discussed their thoughts on Luxembourg’s progress on Pillar Two and the new DAC9 draft law, which simplifies filing requirements and clarifies the treatment of deferred taxes.
In July, the Government of Luxembourg submitted draft law No. 8591 to Parliament to transpose EU Directive 2025/872 (DAC9) and amend the existing Pillar Two Law. The proposal introduces measures to streamline compliance with the GloBE Information Return under the OECD/G20 Pillar Two framework.
They argue this development represents a major step in aligning Luxembourg’s tax transparency rules with evolving international standards and demonstrates the country’s commitment to implementing Pillar Two effectively.
You can read the full analysis as part of the most recent ATOZ Insights here.
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