CRS Manual

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Introduction

The Luxembourg Tax Authority (Administration des contributions directes (ACD)) published on 6 February 2017 the ECHA - n° 4 Circular. This Circular describes the format and procedures of the Common Reporting Standard (CRS) that Luxembourg Reporting Financial Institutions (RFI) will have to follow according to the CRS Luxembourg law, 24 December 2015.


Manual filing through e-file v2

Environment

Step 1: Select your environment

Production environment : https://www.e-file.lu/e-file/

Homologation environment (Test) : https://homologation.e-file.lu/e-file/



Login

Step 1: Enter your e-file login credentials (user name and password) and click the Access button

Identification.jpg

IMPORTANT: If you do not have an e-file user account or if you do not remember your password, you might contact your e-file administrator of your company.



Access CRS form

Step 1: Click on the Report Generation icon

Fatca ReportGen.jpg


Step 2: Select Formulaire CRS

Formulaire CRS.jpg


Step 3: Select CRS Reporting

Select CRS.jpg


Result: the CRS form opens

CRS 01.png



Complete CRS form

Contact tab

AEOI reference

CRS AEOI REF.jpg

-This field has to be completed with a unique identifier.

-The ACD recommends to use a "timestamp", a digital counter or a "GUID" (Globally Unique Identifier).

-Specification examples: only capital characters (A-Z), number 0-9, must be unique, etc.

-The ACD asks not to include confidential data in the identifying elements.

Cf. ECHA - n° 4 of 6 February 2017, page 21-22.


Information on depositor

CRS Dep matricule.jpg


Depositor name (pre-filled)
The Depositor is an entity (legal or natural person) that is in charge of filing the CRS reporting to the ACD (e.g. Service provider). The depositor and the declarer may be the same entity.
Cf. ECHA - n° 4 of 6 February 2017, page 10.


Personal Identification Number (pre-filled)
The Depositor needs a Personal Identification Number (Luxembourgish Matricule Number also known as CCSS code) to be able to file the report.

If the Depositor does not have a Luxembourgish Matricule Number, he has to contact the Bureau de la retenue d'impôt sur les intérêts to obtain one (Form 914F).

-by mail: aeoi@co.etat.lu

-by phone: Phone book_Bureau de la retenue d'impôt sur les intérêts


IMPORTANT: all pre-filled data have to be communicated to Fundsquare in order to be integrated in Fundsquare's database and to be available in the CRS form
=> Consult our Onboarding/Update process FATCA/CRS for more detailed information.
=> Send mail to: OnboardingFatcaCRS@fundsquare.net



Information on declarer

The declarer may be the RFI or an entity, e.g. a management company, managing the reporting from a business point of view.

CRS Declarer Z.jpg

Declarer name
The ACD needs contact details of a person who would be able to answer business questions regarding the report.
Cf. ECHA - n° 4 of 6 February 2017, page 10


Declarer identification number
Social Security Identification Number (Matricule, code CCSS) of the declarer.


Reporting person

The Reporting Person is the Reporting Financial Institution (RFI) that is subject to the CRS Reporting.

CRS RFI.jpg

Name of the Reporting Financial Institution
Select the entity in the drop-down list for which the reporting has to be done.


Name
Name of the RFI (pre-filled once the RFI has been selected)


Entity Identification number
The Identification number is the Luxembourgish Matricule number of the RFI (pre-filled once the RFI has been selected)


Entity Identification number extension
The extension of the Luxembourgish Matricule number (pre-filled once the RFI has been selected). Example of an UCI that reports on UCI level: M00000000 (The Reporting FI Identifier will be 12345678912M00000000)

If a sub-entity wants to submit a CRS reporting to the ACD and does not have a personnel number, it puts the parent entity's number in the Entity Identification number field and an additional identifier in the Entity Identification number extension field. Example: a sub-fund that wants to report directly, can enter the umbrella number (= tax identification number available on the subscription-tax returns) in the Entity Identification number field and the sub-fund number (CSSF code of the sub-fund) in the Entity Identification number extension field. Exemple: F00000002 (The Reporting FI Identifier will be 12345678912F00000002)

IMPORTANT: instructions published on the ACD website should be followed in the event that the Luxembourg Financial Institution has no Luxembourgish matricule.


Reporting FI Identifier
It is the concatenation of the Identification Number and Identification Number Extension (pre-filled once the RFI has been selected).


IMPORTANT: all pre-filled data have to be communicated to Fundsquare in order to be integrated in Fundsquare's database and to be available in the CRS form
=> Consult our Onboarding/Update process FATCA/CRS for more detailed information.
=> Send mail to: OnboardingFatcaCRS@fundsquare.net


Header tab

Information in the header tab identifies the Competent Authority that is sending the message, as well as the Competent Authority receiving the message. It specifies when the message was created and the nature of the report.

Header tab.jpg


Transmitting country
Must always be LU. This data element identifies the jurisdiction of the Competent Authority transmitting the message, which is the Competent Authority that has received the initial CRS message.
Cf. ECHA - n° 4 of 6 February 2017, page 28.


Receiving country
Must always always be LU. This data element identifies the jurisdiction of the Competent Authority receiving the message, which is the Competent Authority that has sent the initial CRS message.
Cf. ECHA - n° 4 of 6 February 2017, page 28.


Warning
This optional data element is a free text field allowing input of specific cautionary instructions about use of the CRS Status Message.
Cf. ECHA - n° 4 of 6 February 2017, page 30.


Contact
This optional data element is a free text field allowing input of specific contact information for the sender of the message (i.e. the Competent Authority sending the CRS Status Message).
Cf. ECHA - n° 4 of 6 February 2017, page 30.


Message reference ID
This field has to be completed with a unique identifier.
The ACD recommends to use a "timestamp", a digital counter or a "GUID" (Globally Unique Identifier).
Specification examples: only capital characters (A-Z), number 0-9, must be unique, etc.
The ACD asks not to include confidential data in the identifying elements.
Cf. ECHA - n° 4 of 6 February 2017, page 21-22 and page 28.


Declaration type
CRS701: The message contains new information
CRS702: The message contains corrections for previously sent information
CRS703: The message advises there is no data to report


Reporting period
It is the tax year to which the message relates. For example, if reporting information for the accounts or payments made in clendar year 2016, you have to select 2016.



Reporting group tab

Reporting FI

The Reporting Financial Institution (RFI) is the entity that is subject to the CRS Reporting.

CRS Reporting group.jpg

Residence country
The country or countries of tax residence of the Luxembourg RFI. The "Residence country" element corresponds to the country or countries of tax residence of the Luxembourg RFI. There must be at least one element which has the value "LU". In addition, the value of the "Residence country" element must be equal to the value of the "TransmittingCountry" element, otherwise the file is rejected with error code 60013.
Cf. ECHA - n° 4 of 6 February 2017, page 34.


IN
The tax identification number(s) of the RFI. At least the Luxembourg Personal Identification Number (Matricule) of the Luxembourg RFI must be present.


Organization name
The name of the RFI


Address
The address of the RFI

Cf. ECHA - n° 4 of 6 February 2017, page 31.


Document type
This element specifies the type of data to be transmitted
OECD0: Resend data
OECD1: New data
OECD2: Corrected data
OECD3: Deletion of data
Important:The file is rejected in case of Document type = OECD3 and if all account reports related to this Reporting FI have not previously been deleted.
Cf. ECHA - n° 4 of 6 February 2017, page 32.


Document reference ID

Cf. chapter 2.4.1.1 AEOI reference


Document reference ID to correct
This element is a reference to the unique identifier of the data that is to be corrected / deleted and its value must be known by the ACD because it had been previously transmitted via a new data message.
Cf. ECHA - n° 4 of 6 February 2017, page 33.



Account Report

The Account Report can only be omitted if the Reporting FI is being corrected (OECD2) / deleted (OECD3) or, in the case of domestic reporting, if there is nil reporting (CRS703). If the Reporting FI indicates new data or resent data, then the Account Report must be provided.

Document type
OECD0: Resent data. This value is not authorized in the context of account reports
OECD1: New data
OECD2: Corrected data
OECD3: Deletion of data


Document Reference Id
Cf. chapter 2.4.1.1 AEOI reference
Cf. ECHA - n° 4 of 6 February 2017, page 39.


Document Reference ID to correct
This ID references the Document Reference ID of the element to be corrected (OECD2) or deleted (OECD3). It must always refer to the latest reference of this Account Report (Document Reference ID) that was sent.
Cf. ECHA - n° 4 of 6 February 2017, page 40.


Organisation Account Number type

OECD601: IBAN - International Bank Account Number
OECD602: OBAN - Other Bank Account number
OECD603: ISIN - International Securities Identification Number
OECD604: OSIN _ Other Securities Identification Number
OECD605: Other


Account holder type
If the account holder is an organisation, select the account holder type:
CRS101 = Passive Non-Financial Entity with - one or more controlling person that is a Reportable Person
CRS102 = CRS Reportable Person
CRS103 = Passive Non-Financial Entiy that is a CRS Reportable Person



Zero Reporting

A "ZeroReporting" message is a message stating that the Luxembourg Reporting Financial Institution has no data to report for the relevant tax year.

Unlike FATCA, the ACD has decided that filing a "zero reporting" is not mandatory.

Cf. ECHA - n° 4 of 6 February 2017, page 17


Step 1: Select Zero Report

CRS zero report.jpg


Step 2: Complete the Contact tab

CRS 01.jpg

Cf. Chapter 2.4.1 Contact tab


Step 3: Complete the Header tab

CRS 02.jpg

The declaration type CRS703: The message advises thers is no data to report is selected by default.



Step 4: Complete the Reporting tab

CRS 03.jpg

Important:

-The RFI should not declare any Account Report in a Zero Report.

-The Zero Reporting has to be filed to the ACD. It will not be communicated to a particular JSD ("Juridiction soumise à déclaration").

-The Zero Reporting will be rejected if the Luxembourg Financial Institution has already transmitted data via a new data message but this data has not been canceled via a correction message. All declared data must be canceled before sending a Zero Reporting. Otherwise, the error "80009" is returned.

Cf. ECHA - n° 4 of 6 February 2017, page 17



Export - import files - save work in progress

Export.jpg

1. Click this button to export the final report in XML format. The file will be saved on your hard drive and is available for sending to the Regulator. This button will only be available if the green tick GreenIcon.png appears in every section of the completed form.

2. This button allows you to upload an existing XML report from your network or hard drive into the report generator.

3. Work in progress on a report has to be saved with this button. The exported .xml file will be called DRAFT_filename.xml and cannot be uploaded for filing. It can be imported onto the tool for later use. Only final reports will carry the correct naming convention for submission to the Regulator.

4.If green ticks GreenIcon.png appear in every section of the completed form, the Transmission button will become available.




File transmission

Setup of the Transmission Module e-file v2

Step 1. Complete the form GreenIcon.png. 

Result: all ticks become green

CRS transmission.jpg



Step 2: Click the Transmission.png button.

Result: the EfileCrypto.jnlp file is generated.

IMPORTANT: this file has to be downloaded (if you use the application for the first time) locally on your computer and must be opened to launch the Transmission Module.

Note: the Transmission Module is a Java application. For security reasons, this module aims at encrypting documents before they are sent to authorithies. It is also used to decrypt documents and feedbacks.

See prerequisites for the installation of the Transmission Module e-file v2.



Step 3. Click the Open button of the EfileCrypto.jnlp file Jplg.jpg

Result: the window below opens

JavaEfileWindow.png



Step 4. Click the RunButton.png button

JavaEfileWindow.png Result: the Transmission Module is launched

2tmm.png

Important: It is possible that the pop-up blocker does not allow .jnlp files to be downloaded. Please ask your IT deparment to allow pop-ups from https://www.e-file.lu/ .




Step 5: The Transmission Module has to be configured when it is used for the first time (or after each Java update).

The path to the keystore has to be selected with the BrowseButton.png button and the key (locally or on a server) will have to be imported with the ImportButton.png button :

2tmm.png

Once the key has been imported, the access to the keystore is memorized by the application.

In order to be more user friendly and to speed up the sending process, the Transmission Module will then run as a back ground process on your desktop.

If you need to end the process, right click on the icon in the taskbar and select “Close Transmission Module” :

2Tmet.png


Step 6. Return to the CRS Form (Report Generator) screen 
- Click the Transmission.png button
- Enter a "title of file sent" 
- Enter the keystore password


Result: as the configuration of the Transmission Module is finished, the General Tab of the Transmission Module will be displayed directly.

Icon22.png

Note:

-the file name is automatically generated and compliant to the ACD file naming convention.

-the SendButton.png button is now available and the report can be sent. A pop-up window will confirm the transmission.

Transmission follow up

PLEASE CONSULT OUR WIKIPAGE TRANSMISSION FOLLOW-UP


Automatic filing through the Sending Service

The Sending Service is Fundsquare's solution for automatically sending reports and documents to the authorities.

With a suitable network mapping, users can then simply copy the file to be sent in the appropriate directory.

The file is then automatically encrypted and sent.

CRS.xml files have to be dropped into the CRS subfolder:

CRS SD.jpg


  • Should you need further information on the Sending Service, please click the links below:

Sending Service Installation Procedure

Sending Service Update Procedure

Wiki-Sending Service



CRS file naming convention

The following naming convention has to be applied for the files:

XML file :
CRS<SEP>DateHeure<SEP>MessageTypeIndic<SEP>AnnéeFiscale<SEP>Canal<SEP>MatriculeDuDéposant<SEP>MatriculeDuRFI<SEP>Environnement.xml


Code Definition Structure Values
<SEP> Separator of the different variables of the file. The separator chosen is the underscore: _. Char(1) underscore: _.
DateHeure Creation date and time of the XML file Number(14) YYYYMMDDhhmmss
MessageTypeIndic CRS701: The message contains new information

CRS702: The message contains corrections for previously sent information

CRS703: The message advises there is no data to report


Char(3)Number(3) CRS701

CRS702

CRS703

AnnéeFiscale Fiscal year Number(4) YYYY
Canal Communication channel Char(1) B = Bourse
MatriculeDuDéposant Social Security Identification Number (Matricule, code CCSS) Number(11) 0-9
MatriculeDuRFI Concatenation of <ReportingPerson> / <IdentificationNumber> and <ReportingPerson> / <IdentificationNumberExtension> Number(11), char(1), number(8) 12345678901M00000000
Environnement Environment type Char(1) P = Production

T = Test


Example:

CRS_20170615114523_CRS701_2016_B_19751234567_01234567890M00000000_P.xml


VAL = Validated and imported by ACD

ERR = File rejected



Report transmission

File processing status generated by the Sending Service

During and at the end of the sending, the Sending Service generates various files in the subfolder that has been used for the sending. Three type of files are generated:

  • .trt file : indicates the start of the transmission

In order to be able to send the original file, the Sending Service transforms the latter into a .trt file and adds a timestamp. E.g. «OriginalName.xml» is transformed into OriginalName.xml.timestamp.trt:

.xml becomes

.trt

  • .acq file : the transmission has been successfully completed
  • .err file : indicates that an error has occurred during the sending

The error file contains technical messages indicating the root cause of the error, e.g. file name errors.



File transmission follow-up

Transmission status