On 24 July 2015, the Luxembourg tax authorities have announced that they are exceptionally postponing the FATCA reporting deadline until 31 August 2015.
As a reminder, on 1 July 2015, the Luxembourg Lower House of Parliament (Chambre des Députés) debated on and voted to adopt the Bill submitted to Parliament by the Luxembourg Government 27 March, 2015, as amended by the Parliamentary Budget & Finance Commission, (the “FATCA Bill” or, shortly, the “FATCA Act”) for the approval of the Luxembourg-USA Intergovernmental Agreement for the implementation of FATCA (“the IGA”) signed 28 March 2014 and the related exchange of notes signed 31 March 2015 and 1 April 2015.
