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mardi 16 avril 2013
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Fax du mardi 16 avril 2013 - Tous les titres

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Luxembourg: Automatic exchange of information as from January 1, 2015

In his annual State of the Nation speech, Luxembourg prime minister Jean-Claude Juncker announced that the Grand-Duchy will apply the automatic exchange of information foreseen in the EU Savings Directive with effect from 1st January 2015. The automatic exchange of information in tax matters will be strictly limited to an exchange of information among competent government tax authorities. The Ministry of Finance has issued a set of QA explaining the background of this decision and the mechanisms to applied:   1. What does automatic exchange of information mean?   Financial institutions (mostly banks) in Luxembourg will transmit the information foreseen in the EU Savings Directive 2003/48/EC to the Administration des Contributions...
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