In alignment with the evolving global tax landscape and the OECD’s guidance on cooperative compliance, Luxembourg’s direct tax administration is pleased to announce the launch of a pilot phase for its Enhanced Cooperative Compliance Program aimed at qualifying large taxpayers. This initiative reflects our commitment to fostering transparency, trust, and proactive collaboration between tax authorities and large taxpayers, consistent with international best practices.
This pilot program seeks to enhance the large taxpayer experience through transparent interactions, real time dialogue, and mutual collaboration towards efficient governance.
Large taxpayers eligible to participate in the pilot launch have been contacted. Once launched in final form, all qualifying large taxpayers will have an opportunity to apply to participate. Eligibility criteria and application procedures will be published in due course.