Luxembourg: Implementation of CRS 2.0
First reporting deadline is June 30, 2027
The Luxembourg tax authority (ACD) on April 28, 2026, announced the implementation of the OECD’s CRS 2.0 into Luxembourg’s domestic legal framework, effective January 1, 2026.
The first reporting deadline under the CRS 2.0 is June 30, 2027, covering the 2026 reporting period.
Read a May 2026 report prepared by the KPMG member firm in Luxembourg