A collection of links relating to the Anti Tax Avoidance Directive (ATAD)
and to the Mandatory Disclosure Regime (DAC 6)
ATAD
Council of the European Union - Consolidated version of the Anti-Tax Avoidance Directive (ATAD) with the amendments of the ATAD II directive of 29 May 2017 concerning hybrid mismatches with third countries
European Commission - Draft Council Directive (ATAD III) laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU
DAC 6
Amendment dated June 7, 2024 to the Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021 (marginal numbers 78, 93, 97, 100, 198, 209)
Amendment dated January 23, 2023 to the Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021 (marginal number 248)
Amendment dated Juli 26, 2022 to the Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021 (marginal number 255)
Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021
Annex to Federal Ministry of Finance on Guidance regarding DAC 6, March 29, 2021 (21. Februar 2023)
Luxembourg tax authorities - Frequently asked questions (FAQ) on the implementation of the law of March 25, 2020 on reportable cross-border arrangements (French and German), dated June 30, 2023
