In the context of 2021 reporting, the Luxembourg Tax Authority recently updated its Common Reporting Standard (CRS) lists of Participating and Reportable Jurisdictions.
Participating Jurisdictions include those jurisdictions with an agreement in place to exchange relevant CRS financial account information with Luxembourg.
Reportable Jurisdictions include those jurisdictions with an agreement in place with Luxembourg and with whom Luxembourg will exchange relevant financial account information.
Such agreement will either be in the form of the OECD’s Multilateral Competent Authorities Agreement (MCAA) or another type of exchange of information agreement such as a Tax Information Exchange Agreement (TIEA).
The list has been published in the Official Gazette on 27 January 2021 and can be found here in French.