Luxembourg Establishes List of Jurisdictions for Automatic Exchange of GloBE Information

Luxembourg has published the Grand-Ducal Regulation of 26 May 2026 in the Official Gazette, which establishes the list of jurisdictions with which Luxembourg will automatically exchange information from GloBE Information Returns (GIRs). In particular, the regulation specifies which jurisdictions are considered to have entered into a qualifying competent authority agreement that has taken effect with Luxembourg for different reportable tax years:

• Reportable tax years beginning on or after 31…