Jurisdiction · Luxembourg
Luxembourg CRS & FATCA reporting, ready for the ACD.
Luxembourg financial institutions file CRS and FATCA reports with the Administration des Contributions Directes. Novus prepares ACD-ready XML, validated against the latest Luxembourg schema and named the way the ACD expects.
01Reporting requirements
Luxembourg at a glance.
Luxembourg financial institutions file CRS and FATCA reports with the Administration des Contributions Directes (ACD), through one of two transmission channels.
- Reporting authority
- ACD (Administration des Contributions Directes)
- Submission channels
- SOFIE (Worldline, channel
C) and FUNDSQUARE (Bourse de Luxembourg, channelB) - Filing deadline
- 30 June for the previous calendar year (confirm the current-year date with the ACD)
- Schema
AEOI_LUX_V3.0.xsd, mandatory from 1 January 2027 for CRS 2.0; V2.0 accepted until 31 December 2026- File naming
CRS_YYYYMMDDhhmmss_CRS701_YYYY_Channel_MatriculeDéposant_MatriculeRFI_Environment.xml
02Timeline
CRS 2.0 in Luxembourg.
Move your pipeline to V3.0 well ahead of the deadline.
-
2026 reporting year
Luxembourg adopts the OECD CRS 2.0 standard.
-
Until 31 December 2026
The ACD continues to accept
AEOI_LUX_V2.0filings. -
1 January 2027
AEOI_LUX_V3.0.xsdbecomes mandatory.
03Luxembourg specifics
Luxembourg-specific XML rules.
-
01 / Rule
Nil reporting
The Luxembourg header carries the nil reporting information. Do not complete the IRS nil report tag in Luxembourg FATCA XML.
-
02 / Rule
RFI identifier
The
RFI_Identifierelement must equal theMatriculeDuRFIin the file name. -
03 / Rule
Channel codes
B= Bourse (FUNDSQUARE),C= Cetrel (Worldline / SOFIE). -
04 / Rule
Depositor matricule
The
MatriculeDéposantmust match the ACD registration number on file.
04How Novus helps
From source data to a file ready to upload.
Novus prepares, validates and names the file. You transmit it to the ACD through SOFIE or FUNDSQUARE under your own registration.
- Generate ACD-ready XML from your Excel or CSV data.
-
Validate against
AEOI_LUX_V3.0.xsdbefore you upload, and catch schema errors before they reach the ACD. - Apply the Luxembourg file-naming convention automatically.
- Report in bulk for fund managers and multi-fund structures.
- Validate TINs against Luxembourg and OECD country rules.
FAQ
Luxembourg FATCA & CRS questions
Something else? Ask our team
Which channels do Luxembourg FIs use for CRS and FATCA?
The ACD accepts filings through two channels: SOFIE (operated by Worldline, channel code C) and FUNDSQUARE (operated by the Luxembourg Stock Exchange, channel code B).
When does CRS 2.0 apply in Luxembourg?
AEOI_LUX_V3.0.xsd becomes mandatory on 1 January 2027. The first CRS 2.0 returns cover the 2026 reporting year.
What is the Luxembourg file naming convention?
Files follow the pattern CRS_YYYYMMDDhhmmss_CRS701_YYYY_Channel_MatriculeDéposant_MatriculeRFI_Environment.xml. The RFI identifier inside the XML must match the matricule in the file name.
Can Novus generate both FATCA and CRS XML for Luxembourg?
Yes. Novus produces Luxembourg FATCA XML (a Model 1 jurisdiction) and CRS XML in the same workflow, for both the V2.0 and V3.0 schemas during the transition.
Filing in Luxembourg? Validate before you upload.
See how Novus prepares Luxembourg FATCA and CRS files from your existing data, in a 20-minute demo.