Luxembourg: Cryptoasset reporting framework (CARF) reporting user manual and XSD schema
ACD published CARF reporting user manual and version 1.0 of XSD schema.
The Luxembourg Direct Tax Administration (ACD) on October 14, 2026, published its user manual for reporting under the cryptoasset reporting framework (CARF), along with version 1.0 of the CARF XSD schema.
The user manual provides guidance on the electronic XML reporting format, including initial, supplementary, corrective, cancellation, and nil reporting. The XSD provides the corresponding Luxembourg schema for preparing CARF filings.
The ACD also indicated that further examples and technical guidance for transmitting reports through the secure government platforms will be published, together with guidance to support cryptoasset operators (CAOs) with registration through MyGuichet.
Read an October 2026 report prepared by the KPMG member firm in Luxembourg