Certain cross-border arrangements are subject to a report. This compulsory report by financial sector professionals is part of the automatic exchange of information in tax matters.

The arrangements reported by intermediaries – banks, tax and financial advisors, consultants, etc. – or by taxpayers themselves are consolidated in a secure centralised European database which Member States can access.

The reports must be made to the Luxembourg Inland Revenue (Administration des contributions directes - ACD).

The disclosing party must file the required information with the ACD electronically using MyGuichet.lu. Filings can be made in 2 ways:

• using the online procedure on MyGuichet.lu (requires a LuxTrust certificate); or
• dragging and dropping a special XML file on MyGuichet.lu (requires a LuxTrust certificate).

Find out more about cross-border arrangements, the information subject to compulsory reporting and how to make a report in our explanatory information page.