ARTICLE · 05 JULY 2023

Lawyer's Professional Secrecy And Exchange Of Information On Request

ELVINGER HOSS PRUSSEN, société anonyme

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On 4 May 2023, the Administrative Court of Luxembourg ("Court") had to rule on the application of professional secrecy of lawyers to requests...

LuxembourgTax

Elvinger Hoss Prussen

On 4 May 2023, the Administrative Court of Luxembourg ("Court") had to rule on the application of professional secrecy of lawyers to requests for exchange of information (cf. see cases with docket numbers: 48677C and 48684C and 48678C and 48685C).

Background

Following a request for exchange of information from the Spanish tax authorities (based on the DTT Luxembourg-Spain and DAC¹), the Luxembourg tax authorities ("LTA") subsequently issued an injunction against a Luxembourg law firm to communicate information about one of its clients (i.e. a Spanish resident company).

The Luxembourg law firm refused to provide this information in light of:

§177, paragraph (1), AO ², which establishes in its paragraph (i) the principle of enforceability of professional secrecy of lawyers against the LTA. There is one exception to this principle in its paragraph (2) for facts that have been revealed to a lawyer by his/her client in connection with an advisory

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