Luxembourg Implements the Mandatory Disclosure Regime (DAC6): Moving towards DAC6 readiness at five to twelve


We’re taking our ATOZ Briefings on-line!

ATOZ Briefings are seminars offered by ATOZ to ensure that our clients are ahead of the curve on specific topics which may affect their areas of business.

In these extraordinary times, we stand by our clients and adapt to a new reality, keeping everybody informed through a series of hybrid briefings on current tax topics: you will be able to choose between attending physically (following COVID-19 health and safety regulations) and watching the live streaming from your home or office.

Oliver R. Hoor will therefore be hosting a series of Briefings, over the next few weeks, partnering with Legitech.

This webinar, taking place on 15 October 2020 at 10:30AM CET, is entitled Luxembourg Implements the Mandatory Disclosure Regime (DAC6):
Moving towards DAC6 readiness at five to twelve”.



On 1 July 2020, the mandatory disclosure regime (MDR) entered into force with first reporting deadlines set at the beginning of 2021. With few months left in 2020, intermediaries and taxpayers have to urgently prepare for the new reporting obligations in order to mitigate the risk of penalties. As the MDR applies with retroactive effect, cross-border arrangements implemented since 25 June 2018 have to be reviewed “now”.

The MDR introduces some vague definitions and concepts that can, at times, make it difficult for practitioners to determine as to whether or not a specific cross-border arrangement is reportable. Therefore, it is crucial to develop a clear understanding of the hallmarks and the main benefit test (MBT).

This is the first of two briefings on the MDR (which will be simultaneously streamed online) that aims at providing participants with clear guidance on how to “move towards DAC6 readiness”.


  • Introduction
  • Key features of the disclosure regime
  • Arrangements, intermediaries and other interpretation issues
  • The hallmarks of reportable arrangements
  • The main benefit test – Developing a reasonable approach
  • Considering guidance released by Luxembourg and other EU Member States
  • Managing DAC6 obligations in practice

Please note that space is limited due to COVID-19 but you can attend this event from your home/office thanks to a live streaming.

Register here

ATOZ Speaker