Webinar - Luxembourg Implements the Mandatory Disclosure Regime (DAC6):  Moving towards DAC6 readiness

Banner - ATOZ Webinar

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 and for now they’ll be coming to you digitally!

In these extraordinary times, we stand by our clients and adapt to a new reality, keeping everybody informed through a series of webinars on current tax topics.

Oliver R. Hoor, will therefore be hosting a series of Briefing webinars, in cooperation with Legitech, over the course of the next six weeks, taking place every Wednesday morning.

The third in the series, taking place on 22 April 2020 at 10:30AM CET, is entitled “Luxembourg Implements the Mandatory Disclosure Regime (DAC6):  Moving towards DAC6 readiness”



On 21 March 2020, the Luxembourg parliament passed the law implement DAC6. With less than 4 months until the mandatory disclosure regime (MDR) enters into force, 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 webinar aims at providing participants with up to date content considering the latest developments in Luxembourg (opinion of the State Council, final DAC6 law, blacklisting of Cayman Islands by the EU, etc) and clear guidance on how to “move towards DAC6 readiness”.



  1. Introduction
  2. Key features of the disclosure regime
  3. Arrangements, intermediaries and other interpretation issues
  4. The hallmarks of reportable arrangements
  5. The main benefit test – Developing a reasonable approach
  6. Considering anti-abuse legislation
  7. Managing DAC6 obligations in practice
  8. Navigating between penalties
  9. Some practical case studies


Register here.

ATOZ Speaker