The Luxembourg Administration of Direct Tax (Administration des Contributions Directes) recently updated its frequently asked questions (FAQs) on notifiable cross-border arrangements (DAC6) in regard to the obligations of lawyers. In particular, the update concerns the December 2022 judgment of the Court of Justice of the EU (previous coverage), which found that the DAC6 requirement for notifying other intermediaries in case of professional privilege violates EU law. Considering this, the updated FAQs provide that a lawyer acting as an intermediary and invoking professional privilege is no longer obliged to notify a reporting obligation to any other intermediary that is not their...