On 14 October 2026, the ACD released the official user manual and the XML Schema Definition (XSD) for the electronic filing of Country-by-Country Reporting (CbCR) declarations, known locally as the “Déclaration d’Information Pays par Pays” (CDC). This publication follows the transposition of EU Directive 2016/881 and OECD BEPS Action 13 requirements into Luxembourg law. The manual outlines the data structure, validation rules, and submission procedures via the MyGuichet platform, while the XSD schema enables reporting entities to build compliant XML files. A pre-validation environment will be available from 12 October 2026 for testing.
Key Takeaways
- Mandatory Electronic Filing: All constituent entities of multinational groups with consolidated revenue exceeding €750 million must submit CDC reports electronically using the prescribed XSD schema for fiscal years starting on or after 1 January 2026.
- Pre-Validation Environment: The ACD provides a dedicated pre-validation portal from 12 October 2026, allowing reporting entities to test XML files against the schema before formal submission, reducing rejection risks.
- Compliance Deadlines: The standard filing deadline is 12 months after the end of the reporting fiscal year; late or incorrect submissions may trigger penalties under the General Tax Law.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement