Glossary

Cso — Wed, 01 Apr 2026 07:02:49 GMT

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 :The '''Administration des Contributions Directes''' The Luxembourg Tax authority.<br>
-:This is the recipient of [[#HRS|CRS]] and [[#FATCA|FATCA]] reporting
+:This is the recipient of [[#CRS|CRS]] and [[#FATCA|FATCA]] reporting
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 :The Central Bank of Luxembourg (BCL) is Luxembourg’s monetary authority and a member of the Eurosystem and the European System of Central Banks.
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-== C ==
+:The ‘Cross Border Distribution Framework’ (CBDF) is a piece of legislation issued by ESMA with an original effective date of August 2021.
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 :The Common Reporting Standard (CRS) is a global regulation developed by the OECD for the automatic exchange of financial account information between countries to combat tax evasion. It requires financial institutions to identify foreign tax residents and report their financial account details to local tax authorities, who then share this data internationally.
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-:FATCA (Foreign Account Tax Compliance Act) is a US law requiring foreign financial institutions, including those in Luxembourg, to report information about financial accounts held by U.S. persons to local tax authorities (ACD - Administration des contributions directes). The ACD then automatically exchanges this data with the US IRS to prevent tax evasion.
+:FATCA (Foreign Account Tax Compliance Act) is a US law requiring foreign financial institutions, including those in Luxembourg, to report information about financial accounts held by U.S. persons to local tax authorities ( [[#ACD|ACD]]  - Administration des contributions directes). The ACD then automatically exchanges this data with the US IRS to prevent tax evasion.
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Glossary

Cso — Tue, 31 Mar 2026 14:06:17 GMT

Created page with "<small>''Page's last update : {{REVISIONDAY2}} {{CURRENTMONTHABBREV}} {{REVISIONYEAR}}''</small> <span id="BackToTop"></span> <div class="noprint" style="background-color:#FAFAFA; position:fixed; bottom:10%; right:0.25%; padding:0; margin:0;"> <span style="color:blue; border:0.3em outset #abd99f; padding:0.2em; font-weight:bolder; -moz-border-radius:8px; "> Back to the Top </div> <div style="text-align: right; direction: ltr; margin-left: 1em;">Welcome..."

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<div style="text-align: right; direction: ltr; margin-left: 1em;">[[Welcome_to_e-file_and_Fundsquare_FAQ|Home page ]][[File:Home.png|Return homepage|link=Welcome_to_e-file_and_Fundsquare_FAQ]]</div>

== A ==
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<div style="font-weight:bold;line-height:2.5;">ACD</div>
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:The '''Administration des Contributions Directes''' The Luxembourg Tax authority.<br>
:This is the recipient of [[#HRS|CRS]] and [[#FATCA|FATCA]] reporting
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== B ==
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<span id=BCL></span>
<div style="font-weight:bold;line-height:2.5;">FATCA</div>
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:The Central Bank of Luxembourg (BCL) is Luxembourg’s monetary authority and a member of the Eurosystem and the European System of Central Banks.
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== C ==

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<div style="font-weight:bold;line-height:2.5;">CSSF</div>
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:The Commission de Surveillance du Secteur Financier is a public institution which supervises the professionals and products of the Luxembourg financial sector.

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<span id=CRS></span>
<div style="font-weight:bold;line-height:2.5;">CRS</div>
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:The Common Reporting Standard (CRS) is a global regulation developed by the OECD for the automatic exchange of financial account information between countries to combat tax evasion. It requires financial institutions to identify foreign tax residents and report their financial account details to local tax authorities, who then share this data internationally.
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== F ==
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<span id=FATCA></span>
<div style="font-weight:bold;line-height:2.5;">FATCA</div>
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:FATCA (Foreign Account Tax Compliance Act) is a US law requiring foreign financial institutions, including those in Luxembourg, to report information about financial accounts held by U.S. persons to local tax authorities (ACD - Administration des contributions directes). The ACD then automatically exchanges this data with the US IRS to prevent tax evasion.
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Glossary

Glossary