Luxembourg: Instructions related to TIN field issued
New taxpayer identification number codes published by the U.S. tax authority (IRS) will be accepted by the Luxembourg tax authority
New TIN codes published by the IRS will be accepted by the Luxembourg tax authority
The Luxembourg tax authority on 9 June 2023, issued a newsletter notifying Luxembourg reporting financial institutions that the new taxpayer identification number (TIN) codes published by the U.S. tax authority (IRS) will be accepted by the tax authority.
The announcement noted that the applicable codes can be found on the IRS FAQ webpage under the Reporting section, Question 6. Financial institutions are strongly encouraged to use these codes.
The tax authority reminds reporting financial institutions that these provisions need to be used in conjunction with the instructions under Section 3.6.6 of ECHA, and do not replace them.
Read a June 2023 report [PDF 431 KB] prepared by the KPMG member firm in Luxembourg
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