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      Are Luxembourg rulings secret?

      Are Luxembourg rulings secret?
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      There are no secret deals between the government and companies. The confidentiality measures in place apply to rulings as well as to any other tax-related information about natural or legal persons. This principle is the same in all countries of the European Union.

      Upon request Luxembourg exchanges information on rulings with its partners, as stipulated by the non-double taxation treaties as well as by directives and agreements concerning administrative cooperation and mutual assistance in tax matters.

      A substantial part of the information concerning the mechanisms put in place by a specific company and covered by a ruling is publicly available through the company's annual accounts (as required by the law), which is published in the trade and companies register and by means of "country-by-country-reporting" initiatives.

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