Luxembourg publishes CARF filing manual and declaration schema

Luxembourg's Administration des contributions directes (ACD) has added two operational documents to its Crypto-Asset Reporting Framework pagePublic, the Cadre de déclaration des Crypto-actifs (CDC): a Manuel d'utilisation pour les Prestataires de Services sur Crypto-actifs and the Schéma électronique de déclarationPublic, the Luxembourg electronic declaration schemaPublic for crypto-asset reports. They appear in section 9 of the page, "Dispositions pratiques – documents à consulter et autres liens utiles", alongside directive (UE) 2023/2226, the loi du 27 mars 2026 (loi CDC), the règlement grand-ducal du 18 mai 2026 and the OECD CARF materials.

The publication matters because it unlocks filing preparation for reporting Prestataires de Services sur Crypto-actifs. Under the loi CDC, reporting providers communicate to the ACD, for each calendar year, the identification and tax residence of Utilisateurs devant faire l'objet d'une déclaration (including controlling persons of entities where relevant), their own identification particulars, and aggregated information on Transactions à déclarer — acquisitions and cessions against fiat currency, acquisitions and cessions against other crypto-assets, retail payment operations and transfers — with amounts or fair market values, unit counts and transaction counts per reportable crypto-asset type. The first information relates to calendar years starting 1 January 2026Public and is due by 30 June of the following year, so the first declarations covering 2026 fall due on 30 June 2027Public.

There is no de minimis filing exemption on the page: where there are no reportable users, including where no controlling person is reportable, providers still send the ACD an annual message à valeur zéro (ZeroReporting) by the same 30 June deadline. Declarations, like the notification under article 5, paragraphe 5 of the law, are made by electronic filing on the secure state platform following procedures defined by the ACD, as are registrations; the manual and the schema are the practical documents for that filing.

Registration itself remains governed by article 3 of the loi CDC: a Crypto-asset operator that is a reporting provider registers with the ACD before the end of the period in which the article 5 information must be communicated, unless it is already registered in another Member State or its reporting and due-diligence duties are fulfilled there. Providers falling under règlement (UE) 2023/1114 on markets in crypto-assets (MiCA) are subject to a distinct registration and supervision regime and are not required to register with the ACD. Any later change to the registered particulars must be notified to the ACD within one month.

The page restates the sanction tiers: a flat 5,000 euro fine for failure to register, to notify a change on time, to file for the reporting period on time, or for incorrect or incomplete registration data, and up to 250,000 euros where a control finds a breach of the due-diligence and reporting duties other than late filing. A fined provider may bring a recours en réformation before the tribunal administratif within the statutory time limits. Practical implementation sits with the ACD's division échange de renseignements et retenue d'impôts sur les intérêts (dac8@co.etat.lu); the page continues to state that registration formalities and data-transfer arrangements will be communicated at a later date.

Legal basis: loi du 27 mars 2026 relative à l'échange automatique et obligatoire des informations déclarées par les Prestataires de Services sur Crypto-actifs, articles 3 and 5; règlement grand-ducal du 18 mai 2026, articles 1er and 2; directive (UE) 2023/2226.