The German Federal Tax Office recently announced transitional rules for the reporting obligations under DAC7, extending the original deadline for the 2023 reporting period.Luxembourg Tax Authorities have announced that the deadline for filing the 2023 DAC7 declarations will be postponed to 19 February 2024 (instead of 31 January 2024).Most countries however retain the 31 January 2024 reporting deadline and have provided instructions on the reporting procedure and/or the official reporting scheme. Executive summaryAlthough most countries intend to retain the 31 January 2024 reporting deadline under DAC7, Germany and Luxembourg announced transition rules and postponed deadlines, as highlighted in this Tax Alert.Detailed...