By the Act of 25 March 2020, Luxembourg implemented Directive 2018/822 amending Council Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (known as "DAC6"). 

Cognizant of the fact that the Covid-19 pandemic would make it difficult to meet the initial deadlines, the European Union adopted Directive 2020/876 of 24 June 2020, which allows Member States to defer the time limits for filing and exchanging information on reportable cross-border arrangements. 

Further to Directive 2020/876, Luxembourg adopted the Act of 24 July 2020 amending the Act of 25 March 2020 by offering extensions.