Fatca & CRS

The Common Reporting Standard (CRS) is a regulation developed by the OECD, the objective of which is tax transparency, which implements a standard for the automatic exchange of tax information between States which have adopted the CRS. The purpose of the FATCA (Foreign Account Tax Compliance Act) is to exchange information automatically between the tax authorities of the Grand Duchy of Luxembourg and the United States of America, so that financial institutions can declare the accounts held by “US Persons”.


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