On 2 February 2015, the Luxembourg Tax Authorities released a draft version of a new administrative circular on FATCA (“Foreign Account Tax Compliance Act”). It concerns the definition of the file format for the automatic exchange of information between the Grand-Duchy of Luxembourg and the Government of the United States, as defined in circular ECHA – n°2.
The XML files sent to or by the Tax Authorities have to follow the XSD pattern AEOI_LUX_v1.2, respectively AEOI_LUX_return_v0.4.
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