Key takeaways include a strict adherence to a defined XML structure comprising MessageSpec, ReportingFI, and ReportingGroup elements. The instructions establish distinct procedures for submitting new returns, replacing returns before the…
1. General Provisions What documentation should be consulted? Amended Law of 18 December 2015 Amended Grand-Ducal Regulation of 15 March 2016 ACD official FAQs Circular ECHA No. 4 CRS XSD…
1. ECHA - n° 4 The ECHA - n° 4 serves as a detailed guide for Luxembourgish RFIs on fulfilling their CRS reporting obligations. It covers various aspects of XML…
This detailed briefing document reviews the main themes and most important ideas and facts from the provided sources, focusing on the "Standard for Automatic Exchange of Financial Information in Tax…