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Luxembourg
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Luxembourg
Europe ⋅ OECD Member ⋅ Draft Legislation Published
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
30 June 2027
REGISTRATION DEADLINE
By end of the first period for which information is reported (i.e. 31 December of first reportable year)
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☒ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 31 December 2026
Record Retention Period
10 years
Local Information Collection and Reporting Requirements
No
Penalty Framework
Penalties range from 5,000 EUR for failure to register or report in the prescribed timeframe to 250,000 EUR for intentional non-compliance.
In addition to financial penalties, revocation of an operators registration is also possible in case of failure to meet reporting obligations.
Official Sources
🔗 CARF/DAC8 Website: TBD - None Publicly Available
🔗 Legislative Package: Draft Law 8592
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.