Country by Country Reporting (CbCR) and Public CbCR

The CbCR requirements in Luxembourg are implemented through:

• Law of 23 December 2016 - transposes Directive (EU) 2016/881 (DAC4) into Luxembourg law.
• Article 1711-7 of the Luxembourg Tax Code, sets out the legal obligations for Luxembourg-based Multinational Enterprises (MNE).
• Administrative Circular L.G. – A no. 61 (2017), provides practical guidance on implementation.

These rules apply to MNE groups with consolidated revenues of €750 million or more in the previous financial year.

Read more about the main obligations for Luxembourg entities in the below version.