Executive summary

For Luxembourg, tax year 2020 has been impacted by the provisions of the European Union (EU) Anti-Tax Avoidance Directive (ATAD) that were reflected for the first time in the 2019 tax returns. The year was also impacted by the entry into force of the provisions of Council Directive (EU) 2017/952 of 29 May 2017 amending the ATAD on hybrid mismatches with third countries (ATAD 2). W…