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ARTICLE · 18 MARCH 2019

Luxembourg Rules On Exchange Of Information Upon Request Amended

Atoz Tax Advisers
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In 2017, a decision of the Court of Justice of the European Union made clear that the Luxembourg rules applicable to exchange of information upon request were not in line with EU law.

European UnionTax
Romain Tiffon
Romain Tiffon
Samantha Schmitz
Samantha Schmitz

OUR INSIGHTS AT A GLANCE

  • In 2017, a decision of the Court of Justice of the European Union made clear that the Luxembourg rules applicable to exchange of information upon request were not in line with EU law.
  • On 14 February 2019, the draft law aiming at bringing Luxembourg rules in line with EU law was passed by the Parliament.
  • Based on the new rules, the Luxembourg tax authorities have to check the foreseeable relevance of the information requested by foreign tax authorities and information holders can contest information requests received from the Luxembourg tax authorities.

Following the decision of the Court of Justice of the European Union ("CJEU") of 16 May 2017 in the Berlioz case (C-682/15), the Luxembourg legislator had to amend the Luxembourg rules on exchange of information upon request so as to bring them in line with EU law.

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