Executive summary

Luxembourg has enacted the Law of 18 June 2020 (the Law) again amending the amended Common Reporting Standard (CRS) Law of 18 December 2015 and the amended Foreign Account Tax Compliance Act (FATCA) Law of 24 July 2015. The Draft Law submitted to Parliament by the Luxembourg Government on 20 February 2020 (see EY Global Tax Alert, Luxembourg issues Draft law amendin…