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Luxembourg: Guidance on cryptoasset reporting framework (CARF)

The first CARF reports, covering the 2026 calendar year, will be due by June 30, 2027. 

April 15, 2026

The Luxembourg tax authority on April 3, 2026, updated its webpage on cryptoasset reporting framework (CARF), providing an overview of the new reporting regime applicable to reporting cryptoasset service providers (RCASPs) in Luxembourg for calendar years beginning on or after January 1, 2026.

RCASPs established in Luxembourg are required to submit the required information, or a zero‑value message when applicable, by June 30 of the year following the calendar year to which the information relates. Accordingly, the first CARF reports, covering the 2026 calendar year, will be due by June 30, 2027.

Read an April 2026 report prepared by the KPMG member firm in Luxembourg

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